The controller for Blue Group / Neena Group reviewed the following large transactions this month for the company: - Purchase of a forklift to use in the warehouse: $35,520 (8-year life, depreciated on a straight-line basis, recorded monthly). - Purchase of materials for use in the production of wheelbarrows (the company's primary product): $99,000 (all was used in production this month, and all units produced were sold). - Recognized payroll costs for this month's production, office, and administrative employees: $39,000 fone-third for each category). - Investment in mutual funds (with excess cash): $72.000. What dollar amount from these transactions would be recorded as an expense this month? What dollar amount would still be listed as an asset at the end of the month? (Round answers to 2 decimal places, eg. 5,125.25) Total expenses $ Total assets