On January 1, 2016, Pond Company purchased a machine for $1,450,000 and depreciated it by the straight-line method using an estimated useful life of ten years and a $80,000 salvage value. On January 1, 2019, Pond determined that the machine had a useful life of seven years from the date of acquisition and will have a salvage value of $140,000. An accounting change was made in 2019 to reflect this updated information. Required: Determine the following amounts 2019 Depreciation Expense: $ Accumulated Depreciation at December 31, 2019:$ Book Value at December 31, 2019: $