At the beginning of the year, Plummers Sports Center bought three used fitness machines from Advantage, Inc. The machines immediately were overhauled, installed, and started operating. The machines were different; therefore, each had to be recorded separately in the accounts. Machine A Machine B Machine C 30,400 39,000 17,300 Amount paid for asset 1,000 900 Installation costs 2,200 4,200 1,300 Renovation costs prior to use 2,600