Adenine Co. purchased equipment in 2018 for $719,000 and estimated it would last 9 years with no salvage value. At the beginning of 2023, the company paid $309,000 to upgrade the equipment, greatly improving the quality of the units being produced. In addition, the company paid $37,000 to the original seller to clean and oil the equipment. The cleaning process is recommended by the seller every 4-5 years to ensure the equipment continues to function efficiently. Based on these numbers, how much accumulated depreciation will Andenne Co. record on the equipment as of December 31, 2023