Question 10 44 pts Pretoria Company acquired a new machine at a cost of $400,000 and incurred costs of $4,000 to have the machine shipped to its factory, Pretoria also paid $9,000 to construct and prepare a site for the new machine and $7,000 to install the necessary electrical connections. What amount should Pretoria record as the cost of the new machine? a. $400,000 b. $404,000 O c. $409,000 O d. $413,000 O e. $420,000 4.4 pts es