C C compound interest method units-of-activity method Barium Corp purchased a piece of equipment on September 30 for $27,000. It cost $400 to ship the equipment to the company's facilities and another $1,000 to install the equipment. After the equipment was instated the company had to pay an additional $1,500 for increased insurance. The capitalized cost of the equipment was Select one: Oa $29,900 O b. $29,500 OC $28,400 Od $27,400 Capital assets include all of the following except for