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On January 1, 2014 Evers company purchased the following two machines for use in its production process the cash price of the machine was 84,000

On January 1, 2014 Evers company purchased the following two machines for use in its production process the cash price of the machine was 84,000 related expenditures including sales tax 1700 shipping cost 150 insurance during shipping $80 installation and testing cost $70 and $100 of oil in rubicund to be used with the machinery during his first year of operation of the wrist estimates

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