Cow Machines reported the following information about two of its machines as of December 31, 2023.

Machine 1:

Date Acquired: Jan 1, 2014

Cost: $672,000

Useful Life (in yrs): 20

Salvage Value: $33,600

Machine 2:

Date Acquired: July 1, 2023

Cost: $100,800

Useful Life (in yrs): 5

Salvage Value: $4,200

The Annual Depreciation for each machine using the straight-line method has been solved:

Machine 1- $31,920

Machine 2-$19,320

Now, calculate the accumulated depreciation and book value of each machine asset on December 31, 2024.