Cullumber Co. recently installed some new computer equipment. To prepare for the installation, Cullumber had some electrical work done in what was to become the server room, costing $23,700. The involce price of the server equipment was $191,000. Three printers were also purchased at a cost of $1,900 each, The software for the system was an additional $43,000. The server equipment was believed to have a useful life of eight years, but due to the heavy anticipated usage, the printers were expected to have only a fouryear useful life. The software to run the system was estimated to require a complete upgrade in five years to avoid obsolescence. Additionally, it cost $12,900 for delivery. All of the above costs were subject to a 6% non-refundable provincial sales tax. During the installation, a training course was conducted for the staff that would be using the new equipment, at a cost of $9,850. Assume that Cullumber follows IFRS, and that any allocation of common costs is done to the nearest 1% (e.g, 80\%,6\%,14\%). (b) Assume that Cullumber decides to capitalize the following components of the computer system: server equipment, printers, and software. Calculate the amount to be capitalized for each of these asset groups. (Round percentage to 0 decimal places, e.s. 52% and final answers to 0 decimal places, es. 5, 275.)