buying 2005 Elantra-pls help with these queries

I showed the car at Tire Kingdom. They said the three belts- alternator belt, a/c belt and the powersteering belt need to be replaced. When I told this to my dealer he said he would replace the belts.However he said there are two belts, not three. Is this correct?
Also, the price he is asking is 4100 for the 2005 Elantra which has 87K miles on it. He put two new tires and changed the O2 sensor. Tire Kingdom ppl said they need to do a Transmission flush, brake flush and a PS flush.However my delaer says the mechanics always charge money for nothing.
Please suggest who is more credible? Btw I 've driven the car and it seems to be alright.

I showed the car at Tire Kingdom. They said the three belts- alternator belt, a/c belt and the powersteering belt need to be replaced. When I told this to my dealer he said he would replace the belts.However he said there are two belts, not three. Is this correct?
Also, the price he is asking is 4100 for the 2005 Elantra which has 87K miles on it. He put two new tires and changed the O2 sensor. Tire Kingdom ppl said they need to do a Transmission flush, brake flush and a PS flush.However my delaer says the mechanics always charge money for nothing.
Please suggest who is more credible? Btw I 've driven the car and it seems to be alright.
Is the dealer a Hyundai dealer? Because there are 3 belts. Transmission flush wouldn't hurt, especially if the transmission hasn't been serviced before. The brake and ps flush, eh, not necessary. If it's not a Hyundai dealer, just make sure they use the correct fluid in the transmission.