Equipment with an estimated market value of Rp45,000,000 is offered for sale at Rp65,000,000. The equipment is acquired for Rp10,000,000 in cash and a note payable of Rp40,000,000 due in 30 days. The amount used in the buyer's accounting records to record this acquisition is....

A. Rp10.000.000

B. Rp40.000.000

C. Rp45,000,000

D. Rp50,000,000

E. Rp65,000,000