Grab Manufacturing Co. purchased a 10-ton draw press at a cost of $176,000 with terms of 3/15, n/45. Payment was made within the discount period. Shipping costs were $4,900, which included $250 for insurance in transit. Installation costs totaled $12,700, which included $4,000 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 0 $188,320. 0 $186,320. 0 $193,320 0 $191,820