Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $$85,400.$ The machine's useful life is estimated at $20$ years, or $402,000$ units of product, with a $$5,000$ salvage value. During its second year, the machine produces $34,200$ 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:,I,Choose Denominator:,$=,\backslash$table$[[$Annual Depreciation$],[$Expense$]]],[,,=,$Depreciation expense$],[,\frac{?}{?},,=,],[$Year $2$ Depreciation,,,,$],[$Year end book value $($Year $2),,,,]]$