Suppose you are considering the purchase of a building. The seller is asking $230,000 for a building that cost her $115,000. An appraisal shows the building has a value of $200,000. You first offer $185,000. The seller counter offers with $215,000. Finally, you and the seller agree on a price of $205,000. What dollar amount for this building is reported on your financial statements? Which accounting assumption or principle guides your