A company purchases equipment at the beginning of the year at a cost of $$81,400.$ The equipment's useful life is estimated at $20$ years, or $387,000$ units of product, with a $$4,000$ salvage value. During its second year, the equipment produces $32,700$ units of product.

Determine the equipment's second$-$year depreciation and year$-$end book value under the straight$-$line method.