gabriel indrustrides inc purchased a 10 ton draw pressa at a cost of 173,000 with terms 3/15, n/45. Payment was made within the discount period. Shipping costs were $4,500, which included $400 for insurance in transit. Installation costs totaled $12,700, which included $3,800 for taking out a section of a wall and rebuilding it because the press was too large for the doorway. The capitalized cost of the 10-ton draw press is:

185,000

183,010

190,010

188,510