Southwest Milling Co, purchased a front-end loader to move stacks of lumber. The loader had a list price of $117.080. The seller agreed to allow a 6.25 percent discount because Southwest Milling paid cash. Delivery terms were FOB shipping point Transportation cost amounted to $2,360. Southwest Miling had to hire a specialist to calibrate the loader. The specialist's fee was $870. The loader operator is paid an annual salary of $43,640. The cost of the company's theft insurance policy increased by $2,490 per year as a result of acquiring the loader. The loader had a four year useful life and an expected salvage value of $14,400. Required Determine the amount to be capitalized in an asset account for the purchase of the front-end loader. (Round your answers to the neorest whole dollar. Amounts to be deducted should be indicated with minus sign.) Costs that are to be capitalized List price Total cos