Carl Warren Tina Chester owns and operates Pinebush Print Co. During September, Pinebrush 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. Cost 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 relate to used printing press:
7. Amount paid to attorney to review purchase agreement. 8. Freight.
9.Installation.
10. Repair of vandalism during installation.
11. Replacement of worn-out parts.
12. Repair of damage incurred in reconditioning the press: a. Indicaate which costs incurred in acquiring the new printing press should be recorded as an increase to the asset account. b. Indicate which costs incurred in acquiring the used printing press should be recorded as an increase to the asset account.