On January 1 of the current year (Year 1), our company acquired a truck for $75,000. The estimated useful life of the truck is 5 years or 100,000 miles. The residual value at the end of 5 years is estimated to be $5,000. The actual mileage for the truck was 22,000 miles in Year 1 and 27,000 miles in Year 2. What is the balance in the accumulated depreciation account at the end of the second year of use after the adjusting entry if we use the units of production method?

$15,400

$18,900

$30,000

$34,300