Summer Wilks owns and operates Wilks Services. During July, Wilks Services incurred the following costs in acquiring two printing presses. One printing press was new, and the other was used by a business that recently filed for bankruptcy.

Costs related to new printing press:

1. Fee paid to factory representative for installation
2. Freight
3. Insurance while in transit
4. New parts to replace those damaged in unloading
5. Sales tax on purchase price
6. Special foundation

Costs related to used printing press:

7. Amount paid to attorney to review purchase agreement
8. Freight
9. Installation
10. Repair of vandalism during installation
11. Replacement of worn-out parts
12. Repair of damage incurred in reconditioning the press

a. Indicate which costs incurred in acquiring the new printing press should be recorded as an increase to the asset account.
b. Indicate which costs incurred in acquiring the used printing press should be recorded as an increase to the asset account.