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Content Area A building with an appraisal value of $129,546 is made available at an offer price of $157,329. The purchaser acquires the property for

Content Area A building with an appraisal value of $129,546 is made available at an offer price of $157,329. The purchaser acquires the property for $31,847 in cash, a 90-day note payable for $23,744, and a mortgage amounting to $53,029. The cost of the building to be reported on the balance sheet is

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