Southwest Milling Co. purchased a front-end loader to move stacks of lumber. The loader had a list price of $124.130. The seller agreed to allow a 6.00 percent discount because Southwest Milling paid cash. Delivery terms were FOB shipping point. Freight cost amounted to $2.770. Southwest Milling had to hire a specialist to calbrate the loader. The specialist's fee was $1,240. The loader operator is paid an annual salary of $19,160. The cost of the company's theft insurance policy increased by $1,830 per year as a result of acquiring the loader. The loader had a four-year useful life and an expected salvage value of $12,700 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 dollat. Amounts to be deducted should be indicated with minus sign.) Costs that are to be capitalized List price Less: Discount Freight cost Total costs