A1 Delivery Service, Inc. purchased a truck with a $48,000 list price. The company was given a $4,800 cash discount by the dealer and paid $2,400 sales tax. Annual insurance on the truck is $1,200. As a result of the purchase, by what amount will the company increase its Equipment account? A) $45,600 B) $48,000 OC) $43,200 OD) $46,800