Raptor Candles purchases a store for $400,000 on January 1st, 2018. Raptor Candles estimates that the building will last 25 years and have a salvage value of $25,000. Round all answers to the nearest dollar and use the following number format: 12345. No commas, no dollar signs. Using straight-line depreciation, calculate the depreciation expense for the year 2018. Using straight-line depreciation, what is the book value of the machinery at the end of 2021 (December 31, 2018)? Note that this is after the fourth year of operation