Chong Lai Company acquired a new machine in order to expand its productive capacity. The costs associated with the machine purchase were as follows:

Purchase price

$10,000

Installation costs

500

Cost of initial testing

600

Sales tax

750

1. Make the journal entry to record the acquisition of the machine. Assume that all costs were paid in cash.

2. Make the journal entry to record the acquisition of the machine. Assume that Chong Lai Company signed a note payable for the $10,000 purchase price and paid the remaining costs in cash.