Marburg Manufacturing Company purchased a machine on January 2, 2011. The invoice price of the machine was $40,000, and the vendor offered 2 percent discount for payment within ten days. The foloowing additional costs were incurred in connection with the machine Transportation in $1,200 Installation costs $700 Testing costs prior to regular operation $550 If the invoice is paid within the discount period, Marburg should record the acquistion cost of the machine A) 41,650 B)41,100 C)40,400 D) 39,200