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On January 1, 2020, Harlow Company paid $137,000 to purchase a piece of equipment. Before the equipment could be used, Harlow had to spend $6.000 to put the equipment in working order. The equipment was assigned a useful life of 12 years and a residual value of $11,000. The straight-Line method will be used to record depreciation on the equipment. On January 1, 2026, Harlow Company spent $27,000 to overhaul the equipment.. This capital expenditure caused Harlow Company to change the life of the equipment from 12 to 20 years with a residual value of $6,000 at the end of the 20 years. Calculate the book value of the equipment at December 31, 2027. 90,000