Southwest Milling Co, purchased a front-end loader to move stacks of lumber. The loader had a list price of $122,510. The seller agreed to allow a 5.75 percent discount because Southwest Milling paid cash. Delivery terms were FOB shipping point. Freight cost operator is paid an annual salary of $21,210. The cost of the compantisate the loader. The specialist's fee was $870. The loader of acquiring the loader. The loader had a four-year useful life and any's theft insurance policy increased by $1,950 per year as a result 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.)