A company purchased a 10 -ton draw press at a cost of $178,000 with terms of 1/15,n/45. Payment was made within the discount period. Shipping costs were $5,400, which included $230 for insurance in transit. Installation costs totaled $12,700, which included $5,300 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: Multiple Choice $197,820. $192,320. $199,320. $194,320