In recent years, Crane Company has purchased three machines. Because of frequent employee turnover in the accounting department, a different accountant was in charge of selecting the depreciation method for each machine, and various methods have been used. Information concerning the machines is summarized in the table below. Machine Acquired Cost Salvage Value Useful Life (in years) Depreciation Method 1 Jan. 1, 2023 $130,500 $30,500 10 Straight-line 2 July 1, 2024 88,000 10,100 5 Declining-balance 3 Nov. 1, 2024 76,100 9,100 6 Units-of-activity For the declining-balance method, Crane Company uses the double-declining rate. For the units-of-activity method, total machine hours are expected to be 33,500. Actual hours of use in the first 3 years were: 2024, 660; 2025, 5,700; and 2026, 7,300. (a) Compute the amount of accumulated depreciation on each machine at December 31, 2026. MACHINE 1 MACHINE 2 Accumulated depreciation $ $ at December 31 $ MACHINE 3