Apex Fitness Club uses straight-line depreciation for a machine costing $20,500, with an estimated four-year life and a $2,150 salvage value. At the beginning of the third year, Apex determines that the machine has three more years of remaining useful life, after which it will have an estimated $1,700 salvage value.

What is the accumulated depreciation 2 years? And a book value at point of revision?