Joni purchased equipment costing $12,000 plus 8% sales tax. In addition, the following costs were incurred: $1,000 to build a platform and wire the correct voltage to run the machine. $500 of materials and labor were spent to clean the machine because a rat became lodged in the inner gears prior to its first use in production. What is a possible entry to the equipment account to record the acquisition cost of the equipment? Debit Equipment for $13.960 Debit Equipment for $12,960 OOOO Credit Equipment for $12.960 Debit Equipment for $14,460 Credit Equipment for $12.960