On January $1,2014,$ Garden Company purchased a new machine for

$$2,800,000.$ The new machine has an estimated useful life of nine

years and the salvage value was estimated to be $$100,000.$

Depreciation was computed on the sum$-$of$-$the$-$years'$-$digits method.

What amount should be shown in Garden's balance sheet at December

$31,2015,$ net of accumulated depreciation, for this machine?