19) On January 1, 2019, SBA Inc. purchased a machine for $260,000. The machine's estimated life is six years, and its salvage value is $50,000. This machine has a production capacity of 12,000 units allocated as follows: 2019: 1900 units | 2020: 2400 units | 2021: 2200 units / 2022 3100 units | 2023: 1300 | 2024: 1100 What's the amount of the Accumulated Depreciation at the beginning of 2023 using the Double Declining Balance method? (Select 1)(18.Spts) $196,875 $203,437.50 $183,750 $210,000