Quadros Inc

Quadros Inc., a Portuguese firm was acquired by a U.S. company on January 1, 2010. Selected account balances are available for the year ended December 31, 2011, and are stated in euro, the local currency.

Relevant exchange rates for 1 euro are given below:
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Assume the functional currency is the U.S. dollar, compute the U.S. balance sheet amount for equipment for 2011.
?

A) $81,900.
B) $90,900.
C) $83,700.
D) $88,200.
E) $85,500.