D) A gain of 33,000 4. Braun Company recently acquired a new computer system. Which of the following costs associated with the computer should not be debited to the Equipment account? A) Insurance coverage purchased by Braun to cover the computer during shipment from the manufacturer 0) Wagea piaid lo wystom programmers hired to prapare the ney computer for uso C) Replacement of several circuit boards damaged during installation. D) Installation of new electrical power supplies required for the computer