Calculator A building with an appraisal value of $134,193.00 is made available at an offer price of $155,888.00. The purchaser acquires the property for $38,601.00 in cash, a 90- day note payable for $23,295.00, and a mortgage amounting to $55,590.00. What is the cost basis recorded in the buyer's accounting records to recognize this purchase? Select the correct answer $117,287.00 $134,193.00 $117,486.00 $155,888.00