The carrying value of equipment belonging to Lino Limited was R125 000 on 01 January 2024 (the start of the financial year). Equipment, with a cost price of R37 000 and accumulated depreciation of R30 000, is planned to be sold for R6 000 on 31 July 2024. New equipment with a cost price of R65 000 will be purchased on 01 August 2024. The total depreciation on equipment for 2024 is estimated to be R20 000. What will be the carrying value of the equipment in the pro forma statement of financial position as at 31 December 2024? A. R164 000 B. R169 000 C. R133 000 D. R163 000