Pickles Limited incurred the following costs when it purchased manufacturing equipment. Gross invoice price, net of GST (terms 2/10, n/30) Transportation costs to ship equipment to factory Special permit to allow wide load on freeway Speeding ticket incurred by driver when delivering equipment $9 000 $1.000 $ 300 The equipment should be recorded in Pickles Limited's records at: $ 150 Select one: O a. $ 9300 b. $10 150 O c. $10 450 d. $10 300