Pina Corporation purchased a special tractor on December 31, 2020. The purchase agreement stipulated that Pina should pay $19,650 at the time of purchase and $5,220 at the end of each of the next 8 years. The tractor should be recorded on December 31,2020 , at what amount, assuming an appropriate interest rate of 12% ? (Round factor values to 5 decimal places, e.8. 1.25124 and final answer to 0 decimal places, e.g. 458,581. Cost of tractor to be recorded