Adams Inc. purchased a new tooling machine to be used in its business. The machine had a list price of $155,000, but Adams Inc. was able to purchase it for $140,000. The company expects it to have a useful life of eight years, with an estimated residual (salvage) value of $5,000. Adams Inc. is paying the delivery costs of $900 along with the set-up and training costs of $2,350. What amount would Adams Inc. record for the machine in its accounting records? (debit machine account)