On January 2, 2018, Vaughn Manufacturing acquired equipment to be used in its manufacturing operations. The equipment has an estimated useful life of 10 years and an estimated salvage value of $46000. The depreciation applicable to this equipment was $225400 for 2021, computed under the sum-of-the-years'-digits method. What was the acquisition cost of the equipment?

$1771000

$2254000

$1817000

$1725000