On 1/1/2021 Hessenthaler, Inc. purchased equipment for an agreed upon price of $120,000. In addition to the $120,000 purchase price, Hessenthaler paid the following during 2021: Expenditure Payment to ship the Amount $4,000 equipment to Hessenthaler's factory Inspection costs to ensure the $600 equipment is in working order Sales taxes paid on the $4,800 equipment Interest on loans used to $9,600 purchase the equipment Ordinary maintenance on the $200 equipment Additions to the equipment to $8,000 improve its efficiency What is the total dollar amount that should be capitalized on Hessenthaler's balance sheet for the historical cost of the equipment as of 12/31/2021?