NH CableSource purchased a depreciable asset on January 1, 2013 at a cost of $500,000. The asset is expected to have a salvage value of $75,000 at the end of its five-year useful life. The asset will produce 100000 parts at 25000 year 1, 20,000 year 2, 15,000 year 3, 20,000 year 4, 20,000 in year 5. Show the depreciation entry for year 3 using the straightline method of Depreciation. What is the book value at the end of year 3.