financial accounting homework help please....acquisition cost of equipment.?

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Determine the acquisition cost of equipment

Great Harvest Bakery purchased bread ovens from New Morning Bakery. New Morning Bakery was closing its bakery business and sold its two-year-old ovens at a discount for $600,000. Great Harvest incurred and paid freight costs of $30,000, and its employees ran special electrical connections to the ovens at a cost of $4,000. Labor costs were $32,800. Unfortunately, one of the ovens was damaged during installation, and repairs cost $4,000. Great Harvest then consumed $800 of bread dough in testing the ovens. It installed safety guards on the ovens at a cost of $1,400 and placed the machines in operation. In addition, Great Harvest paid $3,500 to remove the old ovens.



Determine the amount at which the ovens should be recorded in Great Harvest's equipment account.



If you could please tell me why you did not include a certain cost to the equipment.
Thank you very much in advance
 
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