Eagle Corp. purchased a new piece of equipment on January $1,2024.$ The equipment had a list price of $$90,000,$ however the seller agreed to allow Eagle Corp. to pay for the equipment in $10$ yearly installments of $$14,000$ on December $31$ of each year. Assuming the note incurs interest at $12\%$ annually, what amount should Eagle Corp. debit the equipment account for on the date of purchase? $($Round to the nearest dollar$).$