The Crona Corp purchases new machinery from a company in Maine, for Crona Corp $\text{'}$s factory located in lowa. Crona Corp took out a loan to pay the machinery,

The expenditures related to the machinery were:

$\backslash$table$[[$Expenditures$,$Amount$],[$Invoice$,29,000],[$Sales Tax,$2,200],[$Shipping from Maine to lowa,$1,200],[$Installation$,2,000],[$Interest on loan,$900]]$

At what amount should Crona Corp record this asset?