Harbour Company purchased a new piece of equipment with a list price of $200,000 and subject to a 6 percent discount if paid within 45 days. Harbour paid within the discount period. The company also paid $1,650 to obtain title to the equipment and $650 as the license fee for the first year of operation. It paid $2,475 to level the area in which the equipment would be located and $11,750 to relocate other equipment that would have interfered with the proper operation of the new equipment. Harbour paid $500 for property and liability insurance for the first year of operation. What is the acquisition cost of this equipment that Harbour should record in its accounting records? Indicate the treatment of any amount not included in acquisition cost.