Lopez Company reports depeciation expense of $$51,000$ for Year $2.$ Also, equipment costing $$174,000$ was sold for its book value in Year $2.$ There were no other equipment purchases or sales during the year. The following selected information is available for Lopez Company from its comparative balance sheet. Compute the cash received from the sale of the equipment.

$\backslash$table$[[$At December $31,$Year $2,$Year $1],[$Equipment$,$$$665,000,$$$839,000$