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Merry Co. purchased a machine costing $125,000 for its manufacturing operations and paid shipping costs of $20,000. Merry spent an additional $10,000 testing and preparing

Merry Co. purchased a machine costing $125,000 for its
manufacturing operations and paid shipping costs of $20,000.
Merry spent an additional $10,000 testing and preparing the machine
for use. What amount should Merry record as the cost of
the machine?

$155,000
$145,000
$135,000
$125,000

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