New Morning Bakery is in the process of closing its operations. It sold its two-year-old bakery ovens to Great Harvest Bakery for $700,000. The ovens originally cost $910,000, had an estimated service life of 10 years, had an estimated residual value of $60,000, and were depreciated using straight-line depreciation. Complete the requirements below for New Morning Bakery. Required:

1. Calculate the balance in the Accumulated Depreciation account at the end of the third year. I thought that the answer would just be 255,000 since it would be (85000 x 3), however it is showing up as incorrect. Please help!