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"Brown Systems began operating January 1 and spent $900,000 in the first month of operations on the following items:"
January advertising campaign $40,000
Computer equipment 280,000
12-month insurance policy 120,000
January building rent 60,000
January salaries 340,000
Office supplies 10,000
Automobile 30,000
January utilities 20,000
Total $900,000
The total cash expenditures that should be capitalized as property, plant, and equipment is