Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $43,500. The machine's useful life is estimated at 10 years, or 385,000 units of product, with a $5,000 salvage value. During its second year, the machine produces 32,500 units of product. Required: Determine the machine's second-year depreciation and year end book value under the straight-line method. (Use cells A2 to J4 from the given information to complete this question.)