Southwest Milling Company purchased a front$-$end loader to move stacks of lumber. The loader had a list price of $$123,010.$ The seller

agreed to allow a $4\mathrm{.}50$ percent discount because $$outhwest Milling paid cash. Delivery terms were FOB shipping point. Freight cost amounted to $$2,930.$ Southwest Milling had to hire a specialist to calibrate the loader. The specialist's fee was $$1,210.$ The loader operator is paid an annual salary of $$29,320.$ The cost of the company's theft insurance policy increased by $$2,000$ per year as a result of acquiring the loader. The loader had a four$-$year useful life and an expected salvage value of $$12,700.$

$03$:$24$:$57$

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.

$\backslash$table$[[$Costs that are to be capitalized:,$],[$List price,$],[,],[,],[,],[,],[$Total costs,$]]$