please help me with this question, make sure to answer all for a up vote and a good comment. i dont have any questions left for this month so plz help. thanks!

Required Which of the following items should be classified as long-term operational assets? Required Identify each of the following long-term operational assets as either tangible or intangible. Southwest Milling Co. purchased a front-end loader to move stacks of lumber. The loader had a list price of $124,600. The seller agreed to allow a 5.25 percent discount because Southwest Milling paid cash. Delivery terms were FOB shipping point. Freight cost amounted to $2180. Southwest Milling had to hire a specialist to calibrate the loader. The specialist's fee was $760. The loader operator is paid an annual salary of $8,260. The cost of the company's theft insurance policy increased by $1,540 per year as a result of acquiring the loader. The loader had a four-year useful life and an expected salvage value of $12,500. Required Determine the amount to be capitalized in the asset account for the purchase of the front-end loader. (Round your answers to the nearest whole dollar. Amounts to be deducted should be indicated with minus sign.)