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{"ops":[{"insert":"1.price of the equipment was $275,000;qualified for an \u201ceducation discount\u201d of $25,000. paid $50,000 cash for the equipment and issued a three-month, 9 per cent note payable for the remaining balance. The note, plus accrued interest charges of $4,500, was paid promptly at the maturity date.\n\n\n2.Wilmet paid sales taxes of $15,000 at the date of purchase.\n\n\n\n3. Freight charges for delivery of the equipment totalled $1,000.+\n\n\n\n4. Installation costs related to the equipment amounted to $5,000.\n\n\n\n5.During installation, one of the computer terminals was accidentally damaged.It cost the college $500 to repair this damage.\n\n\n\n6.As soon as the computers were installed, the college paid $4,000 to print admissions.\n\n\n\n\na.For each of the six numbered paragraphs, indicate which items should be included by Wilmet College in the total cost debited to its Computing Equipment account. Also briefly indicate the proper accounting treatment of those items that are not included in the cost of the equipment.\n"}]}

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