The cost of a purchased building includes all of the following except Select one: a. real estate broker's commission. O b. remodeling costs. C. closing costs. d. All of these are included. The entry to replenish a petty cash fund includes a credit to Select one: o A. Postage Expense. B. Freight-in. C. Cash. D. Petty Cash. Equipment was purchased for $85,000 on January 1, 2016. Freight charges amounted to $3,500 and there was a cost of $10,000 for building a foundation and installing the equipment. It is estimated that the equipment will have a $15,000 salvage value at the end of its 5-year useful life. What is the amount of accumulated depreciation at December 31, 2017, if the straight-line method of depreciation is used? Select one: a. $14,300 b. $16,700 C. $33,400 d. $28,600