Dougan Company purchased equipment on January $1,2020$ for $$90,000.$ It is estimated that the equipement will have a $$5,000$ salvage value at the end of its $5-$year usual life. It is also estimated that the equipment will produce $100,000$ units over its $5-$year life.

Q: If the company uses the double$-$declining$-$balance method of depreciation, what is the balance of the Accumulated Depreciation$-$

Equipment account at December $31,2022?$