Computing Partial Period, Sum-of-the-Years'-Digits Depreciation A machine with a five-year estimated useful life and an estimated 10% salvage value was acquired on April 30 of the current year for $89,600. On December 31 of the next year, what is the balance of accumulated depreciation on this asset, assuming the use of the sum-of-the-years'-digits depreciation method? Carry all decimals in calculations; round the final answer to the nearest dollar. Accumulated depreciation on December 31:$ x