O Required information [The following information applies to the questions displayed below.) New Dell is in the process of closing its operations. It sold its three-year-old ovens to Sicily Pizza for $328,700. The ovens originally cost $438,500, had an estimated service life of 10 years, had an estimated residual value of $28,500, and were depreciated using straight-line depreciation Complete the requirements below for New Dell. Required: 1. Calculate the balance in the accumulated depreciation account at the end of the third year Accumulated depreciation