Southwest Milling Company purchased a front-end loader to move stacks of fumbet. The loader had a list price of $117760. The seller agreed to allow a 5.25 percent discount because Southwest Milling paid cash. Delivery terms were FOB shipping point. Transportation cost omounted to $2,100. Southwest Milling had to hire a specialist to calibrate the looder. The speciolist's fee was $810. The loader operator is paid an annual salary of $23,740. The cost of the company's theft insurance policy increased by $2,080 per year as a result of acquiring the loader. The loader had a four-year useful life and an expected salvage value of $9,800. Required: Determine the amount to be capitalized in an asset account for the purchase of the front-end loadef. Note: Round your answers to the nearest whole dollar. Amounts to be deducted should be indicated with minus sign