Sarasota Corporation bought a new machine and agreed to pay for it in equal annual installments of $5,430 at the end of each of the next 10 years. Assuming that a prevailing interest rate of 8% applies to this contract, how much should Sarasota record as the cost of the machine? (Round factor values to 5 decimal places, es 125124 and final answer to decimal places, es. 458,581.) Cost of the machine to be recorded $