Question 2 (10 Marks) Four different companies acquired assets as follows: Company A is a registered VAT vendor and purchased a plant. The plant had a list price of R114 000. A special foundation for the plant was constructed by company A's employees at a material cost of R1 140 and a labour cost of R2 000. A 10% trade discount was negotiated on the list price of the plant. Company B is a registered VAT vendor and purchased a passenger motor vehicle for the business and private use of the financial director. The car cost R114 000. A 10% settlement discount was negotiated. Company C is not a registered VAT vendor and purchased a plant at a cost of R114 000. An independent mechanical engineer charged R1 140 professional fees and R1 140 materials to modify the plant to fit the factory specifications. Company D is a registered VAT vendor and acquired plant under a finance lease. The present value of the minimum lease payments was R114 000 and ownership passed to the lessee at the end of the lease for no additional payment. It cost R2 280 for the plant to be delivered to the factory site. Assume: all transactions were entered into with registered VAT vendors, all amounts are inclusive of VAT and that VAT is levied at 14%. Calculate the cost at which the assets are to be recorded in the financial accounting records of each of the companies