Grab Manufacturing Co. purchased a 10-ton draw press at a cost of $185,000 with terms of 1/15, n/45. Payment was made within the discount period. Shipping costs were $4,000, which included $390 for insurance in transit. Installation costs totaled $11,700, which included $5,200 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: Multiple Choice. $202,350 $196,850 $203,850