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Southwest Miling Co. purchased a front-end loader to move stacks of lumber. The loader had a list price of $119,380. The seller agreed to allow a 5,50 percent discount because Southwest Milling paid cash. Delivery terms were FOB shipping point. Freight cost amounted an annual salary of $36,120. The cost of the company's theft insurance policy increased by $2,130 per year as a result of acquiring the loader. The loader had a four-year useful life and an expected salvage value of $9,100. 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.)