Southwest Milling Co. purchased a front-end loader to move stacks of lumber. The loader had a list price of 119.110. The seller agreed to allow a 6.00 percent discount because Southwest Milling paid cash Delivery terms were FOB shipping point Transportation cost amounted to $2,050. Southwest Milling had to hire a specialist to calibrate the loader. The specialist's fee was 51020 The loader operator is paid an annual salary of $34,530, The cost of the company's theft Insurance policy increased by $2,340 per year as a result of acquiring the loader. The loader had a four-year useful life and an expected salvage value of $9.900 Required Determine the amount to be capitalized in an 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.) Costs that are to be capitalized: List price 0 S Total costs