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Kanga Corporations comparative balance sheet reports a $97,000 increase in equipment. During the year, Kanga sold equipment for $30,000 cash, recognizing a $3,000 loss on the sale. The company had recorded $19,000 for accumulated depreciation on the equipment that was sold. During the year, Kanga also purchased equipment for cash.

What was the cost of the new equipment that Kanga purchased during the year?