John purchases a truck for his hardware business in Utah. The price of the truck is $18,000. The truck is located in Alabama so John must pay $1,000 to ship the truck up to Utah. When John paid the one time registration fee of $500 for the car, he also paid $1,150 of tax to the state of Utah. Three months after John purchased the truck he had to replace the battery at a cost of $100.

What is value that the truck is recorded on John's books?