MPG Industries purchased a new printing press on January 2, 2013 for a cost of $245,000. Transportation costs to have it delivered were $734. The floor had to have new supports because of the weight of the press. The new supports cost $2,540, which included installation. After the press was in place, two employees took training classes to learn how to use the press at a cost of $1,600. The Equipment account is debited for what amount?