On January $1,2022,$ Jackson Company purchased a truck, a

machine, and a small office building for $$320,000.$ On the

date of purchase, the market values of the three assets

were:

Market Value

Truck $..............$ $ $82,500$

Machine $............$ $ $99,000$

Building $...........$ $$148,500$

The machine will be depreciated using the double$-$declining

balance depreciation method. The machine was assigned a

salvage value of $$7,200$ and an eight year useful life.

Calculate the amount of accumulated depreciation related

to the machine that would appear in Jackson Company's

December $31,2025$ balance sheet.