Cliff Company traded in an old truck for a new one. The old truck had a cost of $$93,000$ and accumulated depreciation of $$74,400.$ The new truck had an invoice price of $$143,000.$ Huffington was given a $$14,880$ trade$-$in allowance on the old truck, which meant they paid $$128,120$ in addition to the old truck to acquire the new truck. If this transaction has commercial substance, what is the recorded value of the new truck?