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. Compute depreciation expense for year: Cost Estimated useful life Salvage value Estimated total units of production Units produced in second year 2 $43,500 10 years $5,000 385,000 units $2,500 units Required: Determine the machine's second-year depreciation and year end book value under the straight-line method. Second-year depreciation Book value end of year 2 Your formula must include the SLN function and return a positive value