Sheridan Corporation purchased a special tractor on December $31,2020.$ The purchase agreement stipulated that Sheridan 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$.$g$.1\mathrm{.}25124$ and final answer to $0$ decimal places, e$.$g$.458,581.)$

Cost of tractor to be recorde