On October 31st, 2024, SBA Inc. purchased a machine for $377,000. The machine's estimated life would be nine years, and its residual value would be $35,000. Assuming that SBA Inc. is using the straight-line method and made on December 31st,2027 a - $46,500.00 overhaul to the machine - extending its life by seven years and switching to the double-declining balance method in the same date, what is the appropriate recording if it will sell it on September 1st, 2030, for $77,000.