Laker services acquired an 80,000 machine on January 1, 20x3. The machine is estimated to have a usefull life of 8 years and a residual value of 4000. For units of production depreciaition purposes, the machine is expected to produce 400,000 units. What is the balance in the accumulated depreciation account on december 31, 20x4, if Lakers Services uses double - declining balance depreciation?