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Expenditure Amount Payment to ship the equipment to Hessenthaler's factory $4,000 Inspection costs to ensure the equipment is in working order $600 Sales taxes paid

Expenditure Amount
Payment to ship the equipment to Hessenthaler's factory $4,000
Inspection costs to ensure the equipment is in working order $600
Sales taxes paid on the equipment $4,800
Interest on loans used to purchase the equipment $9,600
Ordinary maintenance on the equipment $200
Additions to the equipment to improve its efficiency $8,000

What is the total dollar amount that should be capitalized on Hessenthaler's balance sheet for the historical cost of the equipment as of 12/31/2019?

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