Southwest Milling Company purchased a front$-$end loader to move stacks of lumber. The loader had a list price of $$122,860.$ The seller agreed to allow a $4\mathrm{.}25$ percent discount because Southwest Milling paid cash. Delivery terms were FOB shipping point. Freight cost amounted to $$2,220.$ Southwest Milling had to hire a specialist to calibrate the loader. The specialist's fee was $$980.$ The loader operator is paid an annual salary of $$20,200.$ The cost of the company's theft insurance policy increased by $$2,130$ per year as a result of acquiring the loader. The loader had a four$-$year useful life and an expected salvage value of $$8,500.$

Required

Determine the amount to be capitalized in the asset account for the purchase of the front$-$end loader.

Note: Round your answers to the nearest whole dollar. Amounts to be deducted should be indicated with minus sign.

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