Colson Photography Service purchased a new digital imaging machine on April 15 for $13,400. During installation Colson incurred and paid in cash the following costs:
Rental of drill ........ $150
Electrical contractor...... 400
Plumbing contractor...... 190
Colson also paid $160 to replace a bracket on the digital imager that was damaged when one of Colson’s employees dropped a box on it while it was being installed.

Required:
1. Determine the cost of the digital imaging machine.
2. Explain why you included or excluded the $160 bracket replacement cost.