Current Attempt in Progress

Cullumber Corporation uses straight$-$line depreciation, prepares adjusting entries annually, and has a December $31$ year end. It purchased equipment on January $1,2023,$ for $$192,300.$ The equipment had an estimated useful life of five years and a residual value of $$19,230.$ On December $31,2024,$ the company tests for impairment and determines that the equipment's fair value is $$104,700.$

$($a$)$

Assuming annual depreciation has already been recorded at December $31,$ calculate the equipment's carrying amount at December $31,2024,$ immediately after recording depreciation for the year.