on march 1, bartholomew company purchased a new stamping machine with a list price of $86,000. the company paid cash for the machine; therefore, it was allowed a 5% discount. other costs associated with the machine were: transportation costs, $2,900; sales tax paid, $6,320; installation costs, $1,800; routine maintenance during the first month of operation, $2,800. what is the cost of the machine?