ABC Co. acquired XYZ Co. on January 1st, 2021. On that date, XYZ had equipment with an original cost of $250,000 and accumulated depreciation of $100,000. ABC planned to sell XYZ's equipment after acquisition at an anticipated price of $238,081 and 10 percent estimated selling cost. At what value should ABC report XYZ's equipment on the balance sheet prepared immediately after acquisition? (Round your answer to the nearest dollar, do not enter decimals)