On September $1,20$x$7,$ TIE Corporation submitted a US $$100,000$ purchase order for equipment whe the exchange rate was US$$1=$ C$$1\mathrm{.}161.$ On October $31,20$x$7,$ it received the equipment, when the exchange rate was $C$$$1\mathrm{.}169.$ On December $1,207,$ it paid US $$50,000$ to the supplier, when the exchange rate was $C$$$1\mathrm{.}176.$ On December $31,207,$ the exchange rate was $C$$$1\mathrm{.}180.$

What is the Canadian dollar cost of TIE's equipment on its December $31,20$x$7$ balance sheet?