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Concord Company purchased a machine on July 1, 2021, for $29,400. Concord paid $210 in title fees and county property tax of $131 on the machine. In addition, Concord paid $525 shipping charges for delivery, and $499 was paid to a local contractor to build and wire a platform for the machine on the plant floor. The machine has an estimated useful life of 6 years with a salvage value of $3,150.

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