How do I list equipment purchased for a "playground" business (moonbounce and golf holes)? Purchased in June, put into service in August. Purchased for a total of $13,000

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How do I list equipment purchased for a "playground" business (moonbounce and golf holes)? Purchased in June, put into service in August. Purchased for a total of $13,000

Enter it under assets with the placed in service date and the cost.

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