nk Eastern... canvas Print Item Assignments Investing | Robinh... W LIVE Interactive St.... ChatGPT A building with an appraisal value of $138,040 is made available at an offer price of $159,058. The purchaser acquires the property for $36,808 in cash, a 90-day note payable for $20,388, and a mortgage amounting to $58,730. The cost basis recorded in the buyer's accounting records to recognize this purchase is