41. In 2020, Fogelberg Company purchased equipment with a price of $30,000. Sales tax on the purchase was $1,500. Other costs incurred in 2020 were freight charges of $400 to transport the equipment to Fogelberg's location, installation costs related to the equipment of $450, routine maintenance on the equipment of $500, and utilities to run the equipment of $250. What cost should be recorded in the Equipment account