Fesco Jewelers Ltd. purchased store fixtures, display cases, and a maximum-security commercial safe for a lump-sum price of $21,000 from a bankrupt competitor. Appraised values were as follows: store fixtures, $15,000; display cases, $23,000; commercial safe, $18,000. Required: What cost should be recorded for the commercial safe? (Do not round intermediate calculations.) Cost of commercial safe Fesco Jewelers Ltd. purchased store fixtures, display cases, and a maximum-security commercial safe for a lump-sum price of $21,000 from a bankrupt competitor. Appraised values were as follows: store fixtures, $15,000; display cases, $23,000; commercial safe, $18,000. Required: What cost should be recorded for the commercial safe? (Do not round intermediate calculations.) Cost of commercial safe