In recent years, Sandhill Co. 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 $137,000 $49,000 8 Straight-line 2 July 1, 2024 96,000 12,100 5 Declining-balance 3 Nov. 1, 2024 69,000 9,000 6 Units-of-activity For the declining-balance method, Sandhill Co. uses the double-declining rate. For the units-of-activity method, total machine hours are expected to be 30,000. Actual hours of use in the first 3 years were: 2024, 720; 2025, 5,500; and 2026, 7,200. (a) Compute the amount of accumulated depreciation on each machine at December 31, 2026. Accumulated depreciation at December 31 MACHINE 1 +A $ MACHINE 2 +A MACHINE