Stellar Co$.$ recently installed some new computer equipment. To prepare for the installation, Stellar had some electrical work done in

what was to become the server room, costing $$19,100.$ The invoice price of the server equipment was $$195,000.$ Three printers were

also purchased at a cost of $$2,200$ each. The software for the system was an additional $$47,800.$ The server equipment was believed to

have a useful life of eight years, but due to the heavy anticipated usage, the printers were expected to have only a four$-$year useful life.

The software to run the system was estimated to require a complete upgrade in five years to avoid obsolescence. Additionally, it cost

$$11,300$ for delivery. All of the above costs were subject to a $6\%$ non$-$refundable provincial sales tax. During the installation, a training

course was conducted for the staff that would be using the new equipment, at a cost of $$9,500.$ Assume that Stellar follows IFRS, and

that any allocation of common costs is done to the nearest $1\%($e$.$g$.,80\%,6\%,14\%).$

$($b$)$ Assume that Stellar decides to capitalize the following components of the computer system: server equipment, printers, and

software. Calculate the amount to be capitalized for each of these asset groups. $($Round percentage to $0$ decimal places, e$.$g$.52\%$ and final

answers to $0$ decimal places, e$.$g$.5,275.)$