Joe & Co. purchased a used tractor for hauling materials in the business. The tractor had a purchase price of $25,000. Before starting to use the tractor, Joe & Co. paid $3,300 to overhaul the engine, $1,100 for shipping of the tractor, and $4,200 for the next year's insurance. What was the recorded cost of purchasing the tractor?

$28,300

$33,600

$25,000

$29,400