Sheffield Corp. purchased machinery for $381,150 on January 1, 2018. It is estimated that it will have a useful life of 10 years, salvage value of $18, 150, production of 290,400 units, and working hours of 25,000. During 2018, Sheffield Corp. uses the machinery for 2,650 hours, and the machinery produces 30,855 units. During 2019 Sheffield Corp uses the machine for 2,400 hours and the machinery produces 28,625 units. From the information given compute the accumulated depreciation expense as of December 31, 2019 using the units of output activity method. If necessary, round your answer to the nearest dollar. Do not use dollar signs or decimals