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

Purchase of a forklift to use in the warehouse: $$29,760(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$)$: $$111,000($all was used in production this month, and all units produced were sold$).$

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$)$: $$69,000.$

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

$