Company purchases a building for $100,000. It pays another $5,000 in closing costs with the purchase. Later in the year upon placing the building into use, Company pays $500 to have the building cleaned. Finally, near the end of the year, Company pays $25,000 for a physical addition to the building. Ignoring any depreciation, what would the value of the "Building account be at the end of the year on the balance sheet? $125,000 $130,000 $130,500 $100,000