vanhoe Corp. purchased equipment for their diagnostic services division. The invoice price was

$$223000.$ This did not include the $7\%$ sales tax. Transportation costs of $$4000$ were incurred to

ship the equipment from the factory to Ivanhoe$$s destination. In addition, part of the wall adjacent

to the entry door had to be removed $($and then rebuilt$)$ to provide an entrance large enough for

the delivery of the equipment for a cost of $$1600.$ What is recorded as the cost of the equipment?