Hotel Sunfort acquired a new premises at a cost of 40 million on 1 January 2019. In the period the year end of 31 March 2019 the following further costs were incurred:

Cost of initial adaption of the building 12,000.00 Legal costs relating to the purchase 2,500.00 Monthly cleaning contract 3,400.00 Cost of air conditioning unit necessary for machinery to be used 2,800.00 Cost of machinery 12,300.00

As an Accountant, you are required to assess the cost of the machinery that should be recorded in the company's Balance Sheet as on 31 March 2019