All of the following costs would be included when calculating equipment cost, except: Select one: O a. Insurance during transit on new equipment. o b. Installation costs on new equipment. O c. Motor vehicle licenses cost on delivery trucks. Od. Sales taxes paid on new delivery truck. Lending money and collecting the loans are Select one: O a. Non-cash investing and financing activities. O b. Operating activities. o c. Financing activities. O d. Investing activities