Your firm upgrades and purchases a machine with an invoice price of $20,000, sales tax of $1,500, installation costs of $400, testing costs of $300 necessary to get the equipment ready for its intended use.

a - debit Equipment for $21,900

b - debit Equipment for $22,200.

c - debit Equipment for $21,500 and debit maintenance expense for $700

d - debit Equipment for $21,800