Southwest Milling Company purchased a front$-$end loader to move stacks of lumber. The loader had a list price of $$115,370.$ The seller

agreed to allow a $6\mathrm{.}25$ percent discount because Southwest Milling paid cash. Delivery terms were FOB shipping point. Transportation

cost amounted to $$2,080.$ Southwest Milling had to hire a specialist to calibrate the loader. The specialist's fee was $$1,150.$ The loader

operator is paid an annual salary of $$11,910.$ The cost of the company's theft insurance policy increased by $$2,090$ per year as a result

of acquiring the loader. The loader had a four$-$year useful life and an expected salvage value of $$9,900.$

Required:

Determine the amount to be capitalized in an 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.