On January $1,$ Year $1,$ Marino Moving Company paid $$48,000$ cash to purchase a truck. Marino planned to drive the truck for $100,000$ miles and then to sell it$.$ The truck was expected to have an $$8,000$ salvage value. The truck was actually driven $40,000$ miles during Year $1,20,000$ miles during Year $2,35,000$ miles during Year $3$ and $10,000$ miles during Year $4.$ If Marino uses the units$-$of$-$production method,

Find the amount of accumulated depreciation shown on the Year $3$ balance sheet

Find the amount of book value shown on the Year $2$ balance sheet is