Bonita Corporation purchased a special tractor on December 31, 2025. The purchase agreement stipulated that Bonita should pay $19,010 at the time of purchase and $4,500 at the end of each of the next 8 years. The tractor should be recorded on December 31 , 2025 , at what amount, assuming an appropriate interest rate of 12% ? (Round factor values to 5 decimal places, e.g. 1.25124 and final answer to 0 decimal places, e.g. 458,581 .)