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Required information

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The following events apply to Gulf Seafood for the Year $1$ fiscal year:

The company started when it acquired $$32,000$ cash by issuing common stock.

Purchased a new cooktop that cost $$16,900$ cash.

Earned $$21,200$ in cash revenue.

Paid $$12,000$ cash for salaries expense.

Adjusted the records to reflect the use of the cooktop. Purchased on January $1,$ Year $1,$ the cooktop has an expected

useful life of five years and an estimated salvage value of $$3,100.$ Use straight$-$line depreciation. The adjusting entry was

made as of December $31,$ Year $1.$

e$.$ What amount of accumulated depreciation would Gulf Seafood report on the December $31,$ Year $2,$ balance sheet?