A firm purchased equipment four years ago at a cost of $$218,000.$ The equipment is reported on today's balance sheet at a net value of $$97,400$ but could actually be sold for $$92,900.$ This is the only fixed asset the firm owns. Net working capital is $$41,300$ and long$-$term debt is $$102,800.$ What is the book value of shareholders' equity?

Multiple Choice

$$31,400$

$$47,700$

$$35,900$

$$249,400$