Renewable Energies, Incorporated (REI) paid \$114,000 to purchase a windmill. The windimill was expected to have an 8 -year useful ife and a) $22,800 salvage value. At the beginning of the fifth year of operation, REI changed the estimated useful life from 8 years to 14 years: Assuming the company uses the straight-line method, the amount of occumulated depreciation on the Year 6 balance sheet would be