A building with an appraisal value of $139,552 is made available at an offer price of $151,011. The puncher acquires the property of 34,927 in cash, a 90-day note payable for 28,407 and a mortgage amount to 52,483. The cost of the building to be reported on the balance sheet is a. $139,552 b. $115,817 c. $151,011 d. $116,084