On January $1,2016,$ Zoe Company purchased for P$132,000$ a machine to be depreciated by the straight$-$line method over an estimated useful life of eight years, without salvage.

On January $1,2019,$ Zoe determined that the machine has a useful life of six years from the date of acquisition without salvage value. An accounting change was made in $2019$ to reflect this data.

What is the accumulated depreciation balance at December $31,2019,$ after appropriate depreciation is made?