Splish Reclaimers entered into a contract with Blossom Demolition to manage the processing of recycled materials on Blossom various demolition projects. Services for the 3-year contract include collecting, sorting, and transporting reclaimed materials to recycling centers or contractors who will reuse them. Splish incurs selling commission costs of $2,070 to obtain the contract. Before performing the services, Splish also designs and builds receptacles and loading equipment that interfaces with Blossom demolition equipment at a cost of $26,920. These receptacles and equipment are retained by Splish and can be used for other projects. Blossom promises to pay a fixed fee of $13,020 per year, payable every 6 months for the services under the contract. Splish incurs the following costs: design services for the receptacles to interface with Blossom equipment $2,900, loading equipment controllers $6,380, and special testing and OSHA inspection fees $2,070 (some of Blossom projects are on government property). (a) Determine the costs that should be capitalized as part of Splish Reclaimers revenue arrangement with Blossom Demolition. (If answer is 0, please enter 0. Do not leave any fields blank.) Commission Costs $ Design Services tA Cost of loading Equipment Controllers Inspection Fees $ Receptacles and loading Equipment e Textbook and Media Atamanteed