Vancouver Limited has the following transactions relating to the acquisition of a machine in 2021: Jan 1 Jan 1 Jan 10 Jan 11 Jan 12 Jan 15 Purchased a machine for $20,000, terms 5/20, n/40. Paid transportation costs $1,000. Paid the supplier for the machine purchased on Jan 1. A test run was performed and $50 of materials was consumed. All products are not saleable. First day of operation of the machine. Paid insurance expense of $360 for the next 12 months. $100 was spent on purchasing a specially designed consumable supplies for the machine. For safety purposes, a new plastic shield was added to the machine $3,500. Further fine-tuning work on the machine was performed $200. Jan 20 Aug 1 Oct 25 Required: Prepare a calculation to show the cost of this machine for accounting purposes as at December 31, 2021. (Dates are not required.) Calculation of the capital cost of the machine: $