Cullumber Company Ltd. shows the following entries in its Equipment account for 2023. All amounts are based on historical cost.

Equipment

6/30

Cost of equipment sold (purchased prior to 2023)

1/1

8/10

8/12

8/25

11/10

Balance

Purchases of equipment

Freight on equipment purchased

Installation costs

Repairs

102,000

24.000

18.000

500

2.100

380