Suppose you are considering the purchase of a building. The seller is asking $$210,000$ for a building that cost her $$105,000.$ An appraisal shows the building has a value of $$185,000.$ You first offer $$175,000.$ The seller counter offers with $$195,000.$ Finally, you and the seller agree on a price of $$190,000.$ What dollar amount for this building is reported on your financial statements? Which accounting assumption or principle guides your answer?