New Office Equipment 1. List price: $40,500; terms: 2/10, n/30; paid within the discount period. 2. Transportation-in: $720 3. Installation: $520. 4. Cost to repair damage during unloading: $524. 5. Routine maintenance cost after eight months: $170. Basket Purchase of Copier, Computer, and Scanner for $51,900 with Fair Market Values 1. Copier, $26,250. 2. Computer, $9,375 3. Scanner, $26,875. Land for New Warehouse with an Old Building Torn Down 1. Purchase price, $82,900. 2. Demolition of building, $4,990. 3. Lumber sold from old building, $2,900 4. Grading in preparation for new building, $8,700. 5. Construction of new building, $214,000