Oriole Corp. acquires a patent from Pharoah Co$.$ in exchange for $1400$ shares of Oriole Corp.$\text{'}$s $$5$ par value common stock and $$81000$

cash. When the patent was initially issued to Pharoah Co$.,$ Oriole Corp.$\text{'}$s stock was selling at $$6\mathrm{.}60$ per share. When Oriole Corp.

acquired the patent, its stock was selling for $$8\mathrm{.}10$ a share. Oriole Corp. should record the patent at what amount?