Additional information:

$1)$ Total current assets at Dec. $31,2031$ were equal to

$55\%$ of the total assets at Dec. $31,2031.$

$2)$ Total equity at Dec. $31,2031$ amounted to $$347,000.$

$3)$ Dividends declared during $2031$ were equal to $60\%$ of

the net income for $2031.$

Calculate the balance in the patent account at

December $31,2031.$