building with an appraisal value of $139,174 s made innblet at an offer price of $154,974. The purchaser acquires the property for $35,621 in cast, a 90-day nate payable for 25,905, and a mortgage amounting to $55,254, the cont baris recorded in the buyer's accounting recorde tortognite this purchase is b. $112.780 Oc519174 d. 1833