GIPI purchased a gymnasium building and gym equipment on 1/02 for $55,000, 80% of which related to the gymnasium and 20% to the equipment.

GIPI will depreciate the gymnasium building using the straight-line method over 10 years with a residual value of $4,500. Gym equipment will be depreciated using the double-declining-balance method, with an estimated residual value of $4,000 at the end of its four-year useful life. 

Record depreciation on 1/31 equal to one-twelfth the yearly amount. 

What is the equipments accumulated depreciation?