Sunland Company acquires land for $370000 cash. Additional costs are as follow. Removal of shed $2900 Filling and grading 6000 1280 Salvage value of lumber of shed Broker commission 4530 Paving of parking lot 37000 Closing costs 3600 Sunland will record the acquisition cost of the land as $388310 5387030 5370000 Sandhill Co. purchases a new delivery truck for $78000. The sales taxes are $4400. The logo of the company is painted on the side of the truck for $1000. The truck's annual license is $100. The truck undergoes safety testing for $240. What does Sandhill record as the cost of the new truck? $82400 583740, 581640 $83640