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The truck undergoes safety testing for 300 what does

Question - Sheridan Company purchases a new delivery truck for $53000. The sales taxes are $4200. The logo of the company is painted on the side of the truck for $1000. The truck's annual license is $180. The truck undergoes safety testing for $300. What does Sheridan record as the cost of the new truck?

$56500.

$58500.

$57200.

$58680.

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