On January $1,2024,$ Carla Vista Co$.$ purchased a machine for $$2460000$ and depreciated it by the straight$-$line method using an

estimated useful life of $8$ years with no salvage value. On January $1,2027,$ Carla Vista determined that the machine had a useful

life of $6$ years from the date of acquisition and will have a salvage value of $$147000.$ An accounting change was made in $2027$ to

reflect these additional data. The accumulated depreciation for this machine should have a balance at December $31,2027$ of