The following items are taken from the financial statements of the Tamarisk Service for the year ending December 31, 2020:

Accounts payable	$ 17700
Accounts receivable	10900
Accumulated depreciation equipment	27700
Advertising expense	20700
Cash	15100
Owners capital (1/1/20)	41600
Owners drawings	14200
Depreciation expense	11800
Equipment	223600
Insurance expense	3000
Note payable, due 6/30/21	70400
Prepaid insurance (12-month policy)	5600
Rent expense	17200
Salaries and wages expense	32500
Service revenue	132500
Supplies	3900
Supplies expense	6100

What is the book value of the equipment at December 31, 2020?

$251300

$223600

$195900

$184100