Crane Corporation purchased a special tractor on December 31, 2020. The purchase agreement stipulated that Crane should pay $21,390 at the time of purchase and $4,780 at the end of each of the next 8 years. The tractor should be recorded on December 31, 2020, 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 O decimal places, e.g. 458,581.) Cost of tractor to be recorded $