Carla Vista Enterprises purchased equipment on March $15,2024,$ for $$74,890.$ The company also paid the following amounts: $$520$ for freight charges; $$214$ for insurance while the equipment was in transit; $$1,823$ for a one$-$year insurance policy; $$2,085$ to train employees to use the new equipment; and $$2,536$ for testing and installation. The company began to use the equipment on April $1.$ Carla Vista has estimated the equipment will have a $10-$year useful life with no residual value. It expects to consume the equipment's future economic benefits elinly over the useful life. The company has a December $31$ year end.

$($a$)$

Calculate the cost of the equipment.

Cost of the equipment $