EB$9.11\mathrm{.}3$ Ronson recently purchased a new boat to help ship product overseas. The following information is related to that purchase: $$ purchase price $$4,500,000$ cost to bring boat to production facility $$15,000$ yearly insurance cost $$12,000$ pays annual maintenance cost of $$22,000$ received a $10\%$ discount on sales price Determine the acquisition cost of the boat and record the journal entry needed.