On Jan. 2nd of year 1, Moore Co. purchased a machine for $264,000 and depreciated it by the straight-line method using an estimated life of 8 years with a zero salvage value. On Jan. 2nd of year 4 Moore determined that the machine had a useful life of 6 years from the date of acquisition and will have salvage value of $24,000. An accounting change was made in year 4 to reflect the additional data. The accumulated depreciation for this machine should have a balance at Dec. 31, year 4 of how much?