Southwest Milling Company purchased a front$-$end loader to move stacks of lumber. The loader had a list price of $$119\mathrm{.}910.$ The seller agreed to allow a $4\mathrm{.}75$ percent discount because Southwest Milling paid cash. Delivery terms were FOB shipping point. Freight cost amounted to $$2,180.$ Southwest Milling had to hire a speclallst to callbrate the loader. The speclallst's fee was $$1,110.$ The loader operator is pald an annual salary of $$42,080.$ The cost of the company's theft insurance policy increased by $$2,220$ per year as a result of acquiring the loader. The loader had a four$-$year useful life and an expected salvage value of $$5,000.$

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.