Use the following information for the Exercises below. $($Algo$)$

$[$The following information applies to the questions displayed below.$]$

Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $$84,200.$ The machine's useful life is estimated at $20$ years, or $391,000$ units of product, with a $$6,000$ salvage value. During its second year, the machine produces $33,100$ 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.