On January $1,2027,$ Talion Company purchased equipment that

cost $$235,000.$ The equipment had an estimated useful life of

ten years and a residual value of $$6,000.$

On January $1,2029,$ Talion Company spent $$56,000$ to overhaul

the equipment. This capital expenditure resulted in Talion

Company changing the life of the equipment from $10$ years to

$18$ years and adjusting the residual value to be $$4,000$ at

the end of the $18$ years.

Talion Company uses the double$-$declining balance method to

record depreciation on its assets.

Calculate the equipment's book value at December $31,2030.$