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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 $$17,000$ cash by issuing common stock.

Purchased a new cooktop that cost $$12,900$ cash.

Earned $$20,700$ in cash revenue.

Paid $$11,600$ 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 four years and an estimated salvage value of $$2,100.$ Use straight$-$line depreciation. The adjustment was

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

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