If $694,000 of 8% bonds are issued at 98, the amount of cash received from the sale is Oa. $694,000 Ob. $680,120 Oc. $749,520 Od. $638,480 A building with an appraisal value of $134,851 is made available at an offer price of $153,599. The purchaser acquires the property for $34,308 in cash, a 90-day note payable for $23,895, and a mortgage amounting to $51,480. The cost basis recorded in the buyer's accounting records to recognize this purchase is a $109,683 Ob. $134,851 Oc. $153,599 O d. $119,291