Fine Company purchased a heavy machine to be used in its factory for USD 720,000, less a 2 per cent cash discount. The company paid a fine of USD 3,600 because an employee hauled the machine over city streets without securing the required permits. The machine was installed at a cost of USD 21,600, and testing costs of USD 7,200 were incurred to place the machine in operation. Prepare a schedule showing the recorded cost of the machine.