Corrieten Ltd purchased equipment and these costs were incurred: What amount should be recorded as the cost

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Corrieten Ltd purchased equipment and these costs were incurred:

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What amount should be recorded as the cost of the equipment?

(a) \($18\) 000.

(b) \($19\) 500.

(c) \($19\) 200.

(d) \($20\) 000.

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