An injection molding system has a first cost of $$195000$ and an annual operating cost of $$71000$ in years $1$ and $2,$ increasing by $$5500$ 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 $12\mathrm{.}00\%$ per year, determine the ESL and the respective AW value of the system.

The ESL is $$ year$($s$)$ and AW value of the system is $ $$