This is first-year university accounting, please answer quickly.

Question 16 (1 point) X Ltd, acquired land, building and equipment for $ 155000. An appraisal valued the land at $90000, the building at $ 94000 and the equipment at 74000. After the purchase and the appraisal, the equipment was upgraded at a cost of $ 9000. The upgrade allowed the machine to produce more output and to last longer. How much will the equipment be recorded at? Round your answer to the nearest dollar