The German Brewery Bakery purchased bread ovens from New Morning Bakery. New Morning Bakery was

losing its bakery business and sold its two$-$year$-$old ovens at a discount for $$685,000.$ The German Brewery

ncurred and paid freight costs of $$27,500,$ and its employees ran special electrical connections to the ovens

t a cost of $$3,500.$ Labor costs were $$30,300.$ Unfortunately, one of the ovens was damaged during

nstallation, and repairs cost $$3,500.$ The German Brewery then consumed $$850$ of bread dough in testing

he ovens. It installed safety guards on the ovens at a cost of $$1,450$ and placed the machines in operation.

Required:

$.$ Complete the following schedule to show the amount at which the ovens should be recorded in The

Serman Brewery's Equipment account.

Indicate where any amounts not included in the Equipment account should be recorded.