A machinery was purchased for Rs.1,00,000, Expenses incurred were – Brokerage 2%; Repairs Rs.1,500; Transport Rs.3000; trial run Rs.7,000; installation Rs.4,500 After operating the machine for 11 months an amount of Rs.8,000 was spent on repairs .Cost of machinery to be debited to Machinery A/c will be Rs. —

A machinery was purchased for Rs.1,00,000, Expenses incurred were –

1.	A machinery was purchased for Rs.1,00,000, Expenses incurred were – Brokerage 2%; Repairs Rs.1,500; Transport Rs.3000; trial run Rs.7,000; installation Rs.4,500 After operating the machine for 11 months an amount of Rs.8,000 was spent on repairs .Cost of machinery to be debited to Machinery A/c will be Rs. —
A.	1,18,000
B.	1,26,000
C.	1,00,000
D.	1,02,000
Answer» B. 1,26,000