bes Southwest Milling Co. purchased a front-end loader to move stacks of lumber. The loader had a list price of $122,660. The seller agreed to allow a 5.00 percent discount because Southwest Milling paid cash. Delivery terms were FOB shipping point. Freight cost amounted to $2,070. Southwest Milling had to hire a specialist to calibrate the loader. The specialist's fee was $810. The loader operator is paid an annual salary of $44,280. The cost of the company's theft insurance policy increased by $1,930 per year as a result of acquiring the loader. The loader had a four-year useful life and an expected salvage value of $9,500. Required Determine the amount to be capitalized in the asset account for the purchase of the front-end loader. (Round your answers to the nearest whole dollar. Amounts to be deducted should be indicated with minus sign.) Costs that are to be capitalized: List price Less: Discount Freight cost Specialist fee Total costs S 0