1 On August 1, Harvey Company offered to pay $13,000 for equipment that was advertised as being sold for $19,000 by Carrone Company. The equipment had a retail value of $23,000 on that day. On August 10, Carrone Company offered to sell the equipment for $14,700, and Harvey Company agreed to buy it at that price. At what value will Harvey Company record the equipment on the books? 2 Oa. $14,700 3 Ob. $23,000 Oc. $13,000 4 Od. $19.000 5 6