The controller for Nina Group reviewed the following large transactions this month for the company: - Purchase of a forklift to use in the warehouse: $32,000 (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): $114,000 (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: $45,000 (one-third for each category). - Investment in mutual funds (with excess cash): $65,000. What dollar amount from these transactions would be recorded as an expense this month? What dollar amount would still be listed a an asset at the end of the month? (Round answers to 2 decimal places, es. 5.125.25.) Total expenses $ Total assets \$ $