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Fesco Jewelers Ltd. purchased store fixtures, display cases, and a maximum security commercial safe for a lump-sum price of $25,000 from a bankrupt competitor. Appraised

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Fesco Jewelers Ltd. purchased store fixtures, display cases, and a maximum security commercial safe for a lump-sum price of $25,000 from a bankrupt competitor. Appraised values were as follows: store fixtures, $17,000; display cases. $20,000, commercial safe. $13,000 Required: What cost should be recorded for the commercial safe? (Do not found intermediate calculations.)

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