General Aran

I thinktime to upgrade Well i'm Lv103 and think it's time for an upgrade and i have 148M at my somewhat disposel now note *I cant merchant very well so tips along with upgrade items would be appreciated* I have an ok dmg range (IMO) 1218-3475 with a base dex of 73 Equips: 15/13/13/13 Android Helm 3% Str Rose Earrings (2 line x.x) 4str 75hp Tree Branch Nose Maple Cape - pot +4 Dex Maple Gage 5 Atk Avg Speigl Neck White belt - 3Str Dark Commodore with 36acc 5 str pot Dark Comm. Pants with 18acc 5 str pot Lv50 Warrior boots with 2% str +3 dex pot & 113/5 2dex 3acc 3rd UWG PA with 18acc & 3% acc So my question is what should I upgrade