For the accumulated depreciation in the balance sheet, the answer in blue 78,020 is correct, but what is the steps to get to there?

Big Rock Candy Mountain Mining Co. Balance Sheet For the Year Ended December 31, 2016 \begin{tabular}{lcr} \multicolumn{3}{c}{BigRockCandyMountainMiningCo.IncomeStatementsFortheYears2015and2016} \\ \hline \multicolumn{2}{c}{2016} & 2015 \\ \hline Sales & $369,300 & $354,000 \\ Cost of Goods & 285,400 & 281,800 \\ \hline Gross Profit & 83,900 & 72,200 \\ Depreciation & 26,820 & 26,360 \\ Selling \& Admin. Expense & 23,340 & 21,820 \\ Other Operating Expense & 1,080 & 1,080 \\ \hline Net Operating Income & 32,660 & 22,940 \\ Interest Expense & 7,685 & 7,505 \\ \hline Earnings Before Taxes & 24,975 & 15,435 \\ Taxes & 9,990 & 6,174 \\ \hline Net Income & $14,985 \\ \hline \multicolumn{1}{c}{ Notes: } & $9,261 \\ \hline & & \\ \hline Tax Rate & 40.00% & 40.00% \\ Shares & 52,100 & 52,100 \\ Earnings per Share & $0.29 & $0.18 \end{tabular}