On 1 January 2016, Mbler A / S purchased equipment for SEK 320,000. The equipment had an expected life of 10 years, an expected scrap value of 25,000 SEK. and depreciated according to the straight-line method. On 1 January 2019, Mbler A / S will change the total service life of the equipment to 6 years, and the scrap value to SEK 20,000.

What is the book value of the equipment as of 31 December 2019?

1. 161.000 SEK.

2. 159.000 SEK.

3. 154.333 SEK.

4. 146.000 SEK