ABC Co. purchases a machinery on January 1, 2018 for 280,000 TL. ABC Co. also pays 20,000 TL for transportation and insurance during transportation. ABC Co. estimates to use the machine for 5 years and at the end of it useful life it is estimated to be sold at 45,000 TL. Company will apply double-declining balance depreciation method for the machinery. What will be the depreciation expense recorded for the year ending 31.12.2019?