The controller for Ivanhoe Group reviewed the following large transactions this month for the company:

Purchase of a forklift to use in the warehouse: $$31,680(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$)$: $$128,000($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: $$38,000($one$-$third for each

category$).$

Investment in mutual funds $($with excess cash$)$: $$56,000.$

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, e$.$g$.5,125\mathrm{.}25.)$

Total expenses $

Total assets $