A central bank monitoring monetary stability in an economy records that in the base year (Year 1), the indices for the money supply ($M$), the velocity of circulation ($V$), the general price level ($P$), and the real volume of national transactions ($T$) are all exactly 100.

By the end of Year 2, macroeconomic data shows the following:

• The money supply index is 132.
• The velocity of circulation index is 104.
• The real volume of national transactions index is 112.

Using the Fisher equation of exchange, what is the value of the price level index in Year 2, rounded to the nearest whole number?