please answer both will upvote

1 pts D Question 5 Desert Letterpress incurred the following costs for one of its printing presses on September 10th: Purchase of attachment $55,852 Installation of attachment $6,720 Replacement parts for renovation of press $18,991 Labor and overhead in connection with $8,704 renovation of press Neither the attachment nor the renovation increased the estimated useful life of the press, However, the renovation resulted in significantly increased productivity. What amount of the costs should be capitalized? Question 6 1 pts On January 1st, 2015, Desert Company purchased a machine for $250,000. Depreciation has been recorded using the straight-line basis, $50,000 salvage, 20 year useful life. On July 1st, 2021, a monsoon floods the manufacturing plant, completely destroying the machine. An insurance settlement of $161,532 was received immediately for the casualty. What is the gain or loss Desert would record for the involuntary conversion of this machine? *round your answer to the nearest $1 **if a gain, record your answer as a positive number. 1000. If a loss, record your answer as a negative number: -1000