The Strokes LLC. purchases equipment for 100,000 on 1/1/2016. Installation costs and testing costs were 10,000 and 5,000 respectively. Using the following information, answer the next two questions. Estimated residual value is = $25,000 Useful life is = 8 years If the Strokes use sum of years digits method for recording depreciation, what is the accumulated depreciation at the end of 2017 ? Assume December 31st year-end.