Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.
Each question is worth 2 marks.

Gareth, a sales tax registered trader purchased a computer for use in his business. The invoice for the computer showed the following costs related to the purchase:
                                               $
Computer                            890
Additional memory               95
Delivery                                 10
Installation                            20
Maintenance (1 year)            25

                                          ––––––
                                         1,040
Sales tax (17·5%)                 182

                                          ––––––
Total                                 1,222
                                          ––––––
How much should Gareth capitalise as a non-current asset in relation to the purchase?
A $1,193
B $1,040
C $1,222
D $1,015

Answer：

 D
1,040 – 25 = $1,015

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