please show all steps. final answer should be $120,275. how do i find the $141,500 where does that come from?

In year 1 of your new business as a boat rental company, you have bought a motorboat for $100.000 and a sallboat for $80,000. In year 2 , you sell the motorboat for $110,000 and the sailboat for $75,000. You also buy a speedboat in yeat 2 for $150,000. For CCA purposes, the boats are grouped in Class 7, which carries a 15% CCA rate Calculate the CCA for years 1 and 2. What is the UCC balance at the end of year 2? Assume that the half-year rule applies