Inferring Original Cost}

Bengal Construction Company purchased a piece of heavy equipment on January 1, 2018, which it is depreciating using the straight-line method. The equipment's estimated useful life is five years and its estimated residual value is \(\$ 5,000\). Bengal recorded depreciation expense of \(\$ 44,000\) in 2019 .

\section*{Required:}
Determine the original cost of the equipment.
\section*{Exercise