Grab Manufacturing Co. purchased a 10-ton draw press at a cost of $174,000 with terms of 4/15, n/45. Payment was made within the discount period. Shipping costs were $4,100, which included $400 for insurance in transit. Installation costs totaled $11,000, which included $5,400 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: Multiple Choice O $187,140. O $185,640. $182.140. $180,140