A bullding with an aporaisal value of $154,000 is mode svailable at an offer price of $172,000, The purchaser acquires the property for 540,000 in cash, a 90 -day note payabif for $45,000, and a mortoage amounting to $75,000, The cost bosis recorded in the buyer's accounting reconds to recognize this purchase is 4. s172000 hi sieacese c stsunen a. staneso