The company " PERFUME-GLOBE is specialized in manufacturing and selling luxury perfumes. The company provided you with the following items pertaining to its property, plant, and equipment section in the 2023 balance sheet. Accumulated Elements of Acquisition Salvage Acquisition Depreciation Useful depreciation PPE Cost value date method life - beginning Comm balance of 2023 BMW 5 Sold oI Serie 550000050000 ? Straight-line years 255000 06/22, for 22 : Fiat Cars Ducato? Maxi 2500007/27/2021Straight-line5years105000 FordDouble-Focus2400004000004/16/2022declining-5balanceyears What is the accumulated depreciation - beginning of the year of Ford Focus