Harrison Company incurred the following expenses in acquiring fixtures and fittings for their warehouse. Gross invoice price (including GST) $33 000 Transportation costs to get the fixtures and fittings to the warehouse (net of GST) $400 Twelve month insurance policy on the fixtures and fittings (net of GST) $800 The equipment should be recorded in the company's books at: $30 400 $31 200 $34 200 $33 000