On January $1,2022,$ Betty DeRose, Inc. purchased a piece of

machinery for $$384,000.$ The machine had an estimated useful

life of eight years and a residual value of $$6,000.$

Assume Betty DeRose depreciates its assets using the double$-$

declining balance method of depreciation.

Calculate the amount of accumulated depreciation related to

the machine that would appear in Betty's December $31,2026$

balance sheet.