On January 1, 2019, Betty DeRose, Inc. purchased a piece of machinery for $320,000. The machine had an estimated useful life of 8 years and a salvage value of $5,000. 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, 2022 balance sheet.