On June 1, 2019, XYZ Company paid $129,000 to purchase equipment. The equipment was assigned a residual value of $12,000 and a life of 15 years. The equipment will be depreciated using the straight line depreciation method. On March 31, 2028, XYZ Company sold the equipment and recorded a gain on the sale of $7,140. Calculate the selling price of the equipment at March 31, 2028.