Blue Co. recently installed some new computer equipment. To prepare for the installation, Blue had some electrical work done in what was to become the server room, costing $19,500. The invoice price of the server equipment was $199,000. Three printers were also purchased at a cost of $2,300 each. The software for the system was an additional $44,900. The server equipment was believed to have a useful life of eight years, but due to the heavy anticipated usage, the printers were expected to have only a four-year useful life. The software to run the system was estimated to require a complete upgrade in five years to avoid obsolescence. Additionally, it cost $11,500 for delivery. All of the above costs were subject to a 6% non-refundable provincial sales tax. During the installation, a training course was conducted for the staff that would be using the new equipment, at a cost of $9,730. Assume that Blue follows IFRS, and that any allocation of common costs is done to the nearest 1% (e.g., 80%,6%,14% ). (b) Assume that Blue decides to capitalize the following components of the computer system: server equipment, printers, and software. Calculate the amount to be capitalized for each of these asset groups. (Round percentage to 0 decimal places, e.g. 52% and final answers to 0 decimal places, e.g. 5,275.)