Steve's Outdoor Company purchased a new delivery van on January 1 for $62,000 plus $5,300 in sales tax. The company paid $14,300 cash on the van (including the sales tax). signing an 8 percent note for the $53,000 balance due in nine months (on September 30). On January 2, the company paid cash of $600 to have the company name and logo painted on the van. On September 30, the company paid the balance due on the van plus the interest. On December 31 (the end of the accounting period). Steve's Outdoor recorded depreciation on the van using the straight-line method with an estimated useful life of 5 years and an estimated residual value of $6,200 5. Determine the net book value of the van at the end of Year 2. Note: Amounts to be deducted should be indicated by a minus sign