Pina Corporation purchased a special tractor on December 31, 2017. The purchase agreement stipulated that Pina should pay $20,180at the time of purchase and $5,020at the end of each of the next8years. The tractor should be recorded on December 31, 2017, at what amount, assuming an appropriate interest rate of12%?(Round factor values to 5 decimal places, e.g. 1.25124 and final answer to 0 decimal places, e.g. 458,581.)