A building with an appraisal value of $139,128 is made available at an offer price of $154,274. The purchaser acquires the property for $30,612 in cash, a 90-day note payable for $24,109, and a mortgage amounting to $55,320. The cost of the building to be reported on the balance sheet is a. 5123.662 b. 5139.121 c. 5154.274 d. $110.041