Blue Co. purchased equipment on October 4, 20X1 at a cost of $63,000. The equipment has an estimated useful life of 4 years and an estimated salvage value of $3,000. Blue Co. uses the straight-line depreciation method. Blue Co.s fiscal year-end is December 31. Assuming Blue Co. rounds depreciation expense to the nearest whole month, what was the accumulated depreciation as of December 31, 20X2? (Round all results to the nearest whole dollar.)