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A Shall & Tube heat exchanger costs $752000 and has an estimated salvage value of $10000 at the end of 7 years of useful life.

A Shall & Tube heat exchanger costs $752000 and has an estimated salvage value of $10000 at the end of 7 years of useful life. Calculate the book value at the end of year 3 by the straight-line method.

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