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Badger Corporation Purchased a Machine for $132,000 on January 1,2011,and

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Badger Corporation purchased a machine for $132,000 on January 1,2011,and depreciated it by the straight-line method using an estimated useful life of eight years with no salvage value.On January 1,2014,Badger determined that the machine had a useful life of six years from the date of acquisition and will have a salvage value of $12,000.A change in estimate was made in 2014 to reflect these additional data.What amount should Badger record as the balance of the accumulated depreciation account for this machine at December 31,2014?


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