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4 A company purchased a 1 0 - ton draw press at a cost of $ 1 7 7 , 0 0 0 with terms

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A company purchased a 10-ton draw press at a cost of $177,000 with terms of 315,n45. Payment was made within the discount period. Shipping costs were $5,200, which included $380 for insurance in transit. Installation costs totaled $12,700, which included $5,100 for taking out a section of a wall and rebuilding it because the press was too large for the doorway. The capitalized cost of the 10-ton draw press is:
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