Headland Corporation purchased a special tractor on December 31, 2020. The purchase agreement stipulated that Headland should pay $19,090 at the time of purchase and $4,830 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. 1.25124 and final answer to 0 decimal places, e. g. 458,581.)