X Ltd. acquired land, building and equipment for $ 130000. An appraisal valued the land...

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X Ltd. acquired land, building and equipment for $ 130000. An appraisal valued the land at $ 78000, the building at $ 87000 and the equipment at 66000. After the purchase and the appraisal, the equipment was upgraded at a cost of $ 15000. 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

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