On March 1,2021 , Sunshine paid $102,000 for a new copy machine. It was estimated that the machine would produce 850,000 copies over the next 5 years, at which time it could be sold for $17,000. The copy machine made the following number of copies during its life: It was sold on June 1,2025 for $18,500. Assuming that Sunshine uses the Unit of Production method of depreciation, calculate the amount in Sunshine's Accumulated Depreciation account as of 12/31/23 (after adjustments): $38,617 $18,480 $51,840 $43,200 $15,400