The defined benefit obligation of Cascada Ltd$.\text{'}$s pension plan at $31$ December $20\times 3$ was $81,000.$ The discount rate at $31$ December $20\times 3$ was $4\%.$ In $20\times 4,$ Cascada Ltd$.\text{'}$s employees accrue service cost of $10,000$ and pension benefits paid are $13,000.$ If no change in the actuarial assumptions occurred in $20\times 4,$ Cascada Ltd$.\text{'}$s defined benefit obligation as at $31$ December $2024$ would be ? Calculate.