at the beginning of the year, plummer's sports center bought three used fitness machines from primo fitness, an established supplier of used, new and refurbished gym equipment in southern california. the machines immediately were overhauled and started operating. the machines were different; therefore, each had to be recorded separately in the accounts. machine a machine b machine c invoice price paid for asset $23,000 $28,700 $17,200 shipping costs (paid by plummer) 2,300 2,000 1,300 renovation costs prior to use 3,500 2,500 3,100 by the end of the first year, each machine had been operating 5,000 hours.