Comet Cleaning Co. reported the following on its December 31, 2013, balance sheet:

Equipment (at cost)......$3,000,000.

In a disclosure note, Comet indicates that it uses straight-line depreciation over six years and estimates salvage value as 10% of cost. Comet's equipment averages 4.5 years at December 31, 2013.

Required:

What is the book value of Comet's equipment at December 31, 2013? Show all work.