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ame: . Property, plant, and equipment and intangible assets ar: a) Created by the normal operation of the business and include accounts receivable. b) All assets except cash and cash equivalents. c) Current and long-term assets used in the production of either goods or services. d) Long-term revenue-producing assets. Grab Manufacturing Co. purchased a 10-ton draw press at a cost of $180,000 with terms of S/15, n/45. Payment was made within the discount period. Shipping costs were $4,600, which included $200 for insurance in transit. Installation costs totaled $12,000, which included $4,000 for taking out a section of a wall and rebuilding it because the press was too large for the doorway. The capitalized cost of the 10-ton draw press is a) $171,000. b) $183,600. c) $187,600. d) $185,760. 2. 3. Vijay Inc. purchased a three-acre tract of land for a building site for $320,000. On the land was a building with an appraised value of $120,000. The company demolished the old building at a cost of $12,000, but was able to sell scrap from the building for $1,500. The cost of title insurance was $900 and attorney fees for reviewing the contract were $500. Property taxes paid were $3,000, of which $250 covered the period subsequent to the purchase date. The capitalized cost of the land is: a) $336,400. b) $336,150. c) $334,650. d) $201,150