Martinez Co$.$ recently installed some new computer equipment. To prepare for the installation, Martinez had some electrical work

done in what was to become the server room, costing $$19,400.$ The invoice price of the server equipment was $$196,000.$ Three

printers were also purchased at a cost of $$2,100$ each. The software for the system was an additional $$45,100.$ 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 $$13,200$ 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 $$9,850.$ Assume that

Martinez follows IFRS, and that any allocation of common costs is done to the nearest $1\%($e$.$g$.,80\%,6\%,14\%).$

$($b$)$ Assume that Martinez 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$.5,275.)$

Cost

Server equipment

$

Printers

$

Software

$