Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $$86,200$ : The machine's useful life is estimated at $10$ years, or $396,000$ units of product, with a $$7,0(0$ salvage value. During its second year, the machine produces $33,600$ units of product.

Determine the machine's second$-$year depreciation and year end book value under the straight$-$line method.

$\backslash$table$[[$Straight$-$Line Depreciation,$],[$Choose Numerator:,Choose Denominator:,$=,\backslash$table$[[$Annual Depreciation$],[$Expense$]],],[,$L$,,=,$Depreciation expense$],[,$Year $2$ Depreciation,,$=,],[$Year end book value $($Year $2),,,,]]$