Southwest Milling Compony purchased a front-end loader to move stacks of lumber. The loader had a fist price of $117.710, The seller agreed to allow a 4.50 percent discount because Southwest Miling paid cash. Delivery terms were FOB shipping point. Transportation operator is paid an annual salary of $19,500. The cost of the company/s theft insurance pollcy increased by $1,840 per yeor as a result of acquiring the loader. The loader had o four-year useful ife and an expected salvage value of $313,400. Required: Determine the amount to be copitalized 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 sigin