Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $\backslash (\backslash$$ $86,200\backslash ).$ The machine's useful life is estimated at $10$ years, or $396,000$ units of product, with a $\backslash (\backslash$$ $7,000\backslash )$ salvage value. During its second year, the machine produces $33,600$ units of product. Exercise $8-4($Algo$)$ Straight$-$line depreciation LO P$1$ Determine the machine's second$-$year depreciation and year end book value under the straight$-$line method.