Bridgeport Corporation purchased a special tractor on December 31,2025. The purchase agreement stipulated that Bridgeport should pay $21,640 at the time of purchase and $4,960 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.3. 1.25124 and final answer to 0 decimal places, e.g. 458,581.) Cost of tractor to be recorded