Johnson Corporation purchased a machine for \(\$ 19,000\), terms \(2 / 10\), n/60, FOB shipping point. The seller prepaid the freight charges, \(\$ 1,055\), adding the amount to the invoice and bringing its total to \(\$ 20,055\). The machine required a special steel mounting and power connections costing \(\$ 2,735\), and another \(\$ 2,590\) was paid to assemble the machine and get it into operation. In moving the machine onto its steel mounting, it was dropped and damaged. The damages cost \(\$ 675\) to repair, and after being repaired, \(\$ 280\) of raw materials were consumed in adjusting the machine so it would produce a satisfactory product. The adjustments were normal for this type of machine and were not the result of its having been damaged. However, the product produced while the adjustments were being made was not salable. Prepare a calculation to show the cost of this machine for accounting purposes.