Cullumber Corp. purchased equipment for their diagnostic services division. The invoice price was $235000. This did not include the 6% sales tax. Transportation costs of $3700 were incurred to ship the equipment from the factory to Cullumbers destination. In addition, part of the wall adjacent to the entry door had to be removed (and then rebuilt) to provide an entrance large enough for the delivery of the equipment for a cost of $1600. What is recorded as the cost of the equipment?

a. $252800

b. $235000

c. $254400

d. $249100