Nick Company purchases a new delivery truck for 56,400. The sales taxes are 3,800. The logo of the company is painted on the side of the truck for 1,300. The truck license is 180. The truck undergoes safety testing for 310. What does Nick Company record as the cost of the new truck?
1) 60,200
2) 61,810
3) 61,500
4) 61,990
5) 56,400