PROPERTY, PLANT AND EQUIPMENT Bilford Limited is a construction company based in in California, it has recently purchased some heavy machinery. The invoice of the machinery showed the following items: a Cost of Machinery 46,000.00 Cost of Delivery 900.00 Cost of 12-month warranty on the machinery 1,600.00 Total Amount Payable 48,500.00 In addition, the company incurred 3,400 in making modifications to its factory so that the heavy machinery could be installed As an Accountant, you are required to assess the cost of the machinery that should be recorded in the company's machinery account