Grab Manufacturing Co. purchased a 10-ton draw press at a cost of $190,000 with terms of 3/15, n/45. Payment was made within the discount period. Shipping costs were $5,300, which included $300 for insurance in transit. Installation costs totaled $11,300, which included $4,400 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: $204,400. $205,900. $198,900. $200,900