Quadros Inc., a Portugese firm was acquired by a US company on January 1, 2021. Selected account balances are available for the year ended December 31, 2022, and are stated in euro, the local currency. Sales Euro 400,000 20,000 90,000 Inventory (bought on February 1, 2022) Equipment (bought on January 1, 2021) Dividends (paid on September 1, 2022) Accumulated depreciation- equipment Depreciation expense- equipment 20,000 45,000 9,000 Relevant exchange rates are given below; $.91 93 January 1, 2021 January 1, 2022 February 1, 2022 September 1, 2022 December 31, 2022 94 97 Weighted Average 2022 1.01 95 Assume the functional currency is the U.S. dollar, compute the restated amount for equipment for 2022 a. $90,900 Ob. $81,900 Oc$83,700 Od $88,200