Sentosa Has Acquired Manufacturing Equipment and Incurred These Expenses in Doing

Sentosa has acquired manufacturing equipment and incurred these expenses in doing so. $\begin{array}{llr}&&\$\\\text { ii. } & \text { Gross invoice price, net of GST, subject to terms of } 2 / 10, \mathrm{n} / 30) & 9000 \\\text { iii. } & \text { Transportation costs to get equipment to factory } & 1000 \\\text { iv. } & \text { Special permit to allow wide load on freeway } & 300\\\text {v. } &\text { Speeding ticket incurred by comp any driver while }\\&\text { deliv ering equipment to the factory }&100\\\text {vi. } &\text { Cost to repair wall damaged during installation }&500\\\end{array}$ The equipment should be recorded in Sentosa's records at:

A) $10 900
B) $10 300
C) $10 120
D) $10 000