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On 2020/4/1, Seoul Corporation acquired a machinery device for 100,000, with an estimated useful life of 4 years and a residual value of 30,000. Seoul

On 2020/4/1, Seoul Corporation acquired a machinery device for 100,000, with an estimated useful life of 4 years and a residual value of 30,000. Seoul Corporation takes the Declining-Balance method of calculating monthly to calculate the depreciation cost. In this case, what is the accumulated depreciation amount at 2022/12/31? (In Declining-Balance method, depreciation rate is 0.26)

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