Computing Partial Period, Sum$-$of$-$the$-$Years'$-$Digits Depreciation

A machine with a five$-$year estimated useful life and an estimated $10\%$ salvage value was acquired on April $30$ of the current year for $$89,600.$ On December $31$ of

the next year, what is the balance of accumulated depreciation on this asset, assuming the use of the sum$-$of$-$the$-$years'$-$digits depreciation method?

Carry all decimals in calculations; round the final answer to the nearest dollar.

Accumulated depreciation on December $31$: $