An injection molding system has a first cost of $190000 and an annual operating cost of $79000 in years 1 and 2, increasing by $3500 per year thereafter. The salvage value of the system is 25% of the first cost regardless of when the system is retired within its maximum useful life of 5 years. Using a MARR of 8 00% per year. determine the ESL and the respective AW value of the system. The ESL IS year(s) and AW value of the system is $