Suppose you are considering the purchase of a building. The seller is asking $270 comma 000270,000 for a building that cost her $135 comma 000135,000. An appraisal shows the building has a value of $240 comma 000240,000. You first offer $225 comma 000225,000. The seller counter offers with $255 comma 000255,000. Finally, you and the seller agree on a price of $250 comma 000250,000. What dollar amount for this building is reported on your financial statements? Which accounting assumption or principle guides your answer?