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The controller for Pearl Group reviewed the following large transactions this month for the company: - Purchase of a forklift to use in the warehouse: $25,920 (8-year life, depreciated on a straight-line basis, recorded monthly). - Purchase of materials for use in the production of wheelbarrows (the company's primary product): $100,000 (all was used in production this month, and all units produced weresold). - Recognized payroll costs for this month's production, office, and administrative employees: $39,000 (one-third for each category). - Investment in mutual funds (with excess cash): \$68,000. What dollar amount from these transactions would be recorded as an expense this month? What dollar amount would still be listed a an asset at the end of the month? (Round answers to 2 decimal places, e. . 5.125.25.) Total expenses $