New Morning Bakery is in the process of closing its operations. It sold its two-year-old bakery ovens to Great Harvest Bakery for $650,000. The ovens originally cost $855,000, had an estimated service life of 10 years, and an estimated residual value of $55,000. New Morning Bakery uses the straight-line depreciation method for all equipment.

Calculate the balance in the accumulated depreciation account at the end of the second year.