On April 1, 2018, Chickadee Corp. purchased new machinery for $400,000. The machinery has an estimated useful life of ten years, a residual value of $20,000, and depreciation is calculated using the double-declining-balance method. Chickadees year end is December 31. The accumulated depreciation on this machinery at March 31, 2020, should be:

$102,500

$131,200

$141,600

$182,400