Southwest Milling Company purchased a front$-$end loader to move stacks of lumber. The loader had a list price of $$119,810.$ The seller agreed to allow a $5\mathrm{.}25$ percent discount because Southwest Milling paid cash. Delivery terms were FOB shipping point. Freight cost amounted to $$2,880.$ Southwest Milling had to hire a specialist to calibrate the loader. The specialist's fee was $$1,090.$ The loader operator is paid an annual salary of $$6,020.$ The cost of the company's theft insurance policy increased by $$1,950$ per year as a result of acquiring the loader. The loader had a four$-$year useful life and an expected salvage value of $$11,500.$

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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