Skysong C a. recently installed some new computer equipment. To prepare for the installation Skysong had some electrical work done in what whs to become the sener room, costing $20,900. The involce price of the server equipment was $192000. Three printers worealso purchased at a cost of $1,900 each The sottware for the system was an additional $44,100. The server equiprrent was believed to have a useful life of eight vears, but due to the heavy anticipated usage, the printers were expected to have only a four-year useful bife. The software to run the system was estimated to require a complete upgrade in five years to avoid obsolescence, Addtionally, fr cost 51+000 for deflvery. Alf of the above costs were subject to a 6% non-refundable prowinctat sates tax Durting the installation, a training course was conducted for the staff that would be using the riew equipment at a cost of 59,850 . Assume that Shysong follows IFRS, and that any allocation of common costs is done to the nearest 1%(eg.80%,6%,14%). (b) Assume that Skyiong decldes to capitalize the following components of the computer system: server cquipment, printers, and software. Calculate the amount to be capitalized for each of these asset jroups. (Round percentage to 0 decimal places, esg 52 K and final onswers to o decimal ploces, es. 5,275)