Dick Gaines owns and operates Gaines Print Co. During February, Gaines Print Co. 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. Fees paid to attorney to review purchase agreement

8. Freight

9. Installation

10. Repair of damage incurred in reconditioning the press

11. Replacement of worn-out parts

12. Vandalism repairs during installation

a. Indicate which costs incurred in acquiring the new printing press should be debited to the asset account.

b. Indicate which costs incurred in acquiring the used printing press should be debited to the asset account.