A CNC machine costs $230,000. A facility purchases one and plans to use it for 10 years, at which point it will have a salvage value of $36,000. What are the depreciation allowance and book value after 3 years of use using declining balance depreciation?

Depreciation allowance:	$
Book value:	$

Carry all interim calculations to 5 decimal places and then round your final answers to a whole number. The tolerance is 70.