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D is corrent.  The total of the payments made by Bamco for the machine was $11,000 (4 payments of $2,500 + $1,000 down payment).  However, the cash equivalent price of the machine was $9,500.  The difference of $1,500 ($11,000 – $9,500) is considered interest and is not capitalized because it is ready for use when acquired. In addition, the $300 installation cost is capitalized, as all costs required to get goods in their operating condition and location should be capitalized.  Thus the total cost of the machine is $9,800 ($9,500 + $300).
A is incorrect. The total of the payments made by Bamco for the machine was $11,000 (4 payments of $2,500 + $1,000 down payment).  However, the cash equivalent price of the machine was $9,500.  The difference of $1,500 ($11,000 – $9,500) is considered interest and is not capitalized because it is ready for use when acquired. In addition, the $300 installation cost is capitalized, as all costs required to get goods in their operating condition and location should be capitalized.  Thus the total cost of the machine is $9,800 ($9,500 + $300). 
A is incorrect. The total of the payments made by Bamco for the machine was $11,000 (4 payments of $2,500 + $1,000 down payment).  However, the cash equivalent price of the machine was $9,500.  The difference of $1,500 ($11,000 – $9,500) is considered interest and is not capitalized because it is ready for use when acquired. In addition, the $300 installation cost is capitalized, as all costs required to get goods in their operating condition and location should be capitalized.  Thus the total cost of the machine is $9,800 ($9,500 + $300). 
A is incorrect. The total of the payments made by Bamco for the machine was $11,000 (4 payments of $2,500 + $1,000 down payment).  However, the cash equivalent price of the machine was $9,500.  The difference of $1,500 ($11,000 – $9,500) is considered interest and is not capitalized because it is ready for use when acquired. In addition, the $300 installation cost is capitalized, as all costs required to get goods in their operating condition and location should be capitalized.  Thus the total cost of the machine is $9,800 ($9,500 + $300).