On 1 January 2017, ABC Limited paid $224 000 for photo equipment. In addition to the purchase price, ABC paid $700 freight charges, $100 insurance for the equipment when in transit $12100 customs duty, $3100 for specialised training to be able to use the equipment and $6000 insurance after the equipment started to be operated. ABC Limited estimates that the equipment will remain in service for five years and have a residual value of 20 000. ABC used reducing balance calculate the depreciation expenses. The accumulated depreciation at Dec 31, 2019 is: (Note: for the RB rate, keep 3 decimals, e.g. 10.123412% will become 10.123%, if the fourth decimal is less than 5, round it down, otherwise, round it up. For the accumulated depreciation, round it to the nearest dollar.)