On July $1,1805,$ you purchase a cannon for $131$ gold doubloons. The Pirate Accounting Standards Board requires you to record a depreciation expense of $10\%$ of the purchase price in the first year of ownership of a new cannon and a depreciation expense of $5\%$ of the purchase price every year for the next $18$ years.

After $3$ years, how much is in the Accumulated Depreciation account? Round to the nearest whole number.