A cоmpаny purchаses equipment аt the beginning оf the year at a cоst of $44,200. The equipment's useful life is estimated at 10 years, or 393,000 units of product, with a $5,000 salvage value. During its second year, the equipment produces 33,200 units of product. Determine the equipment's second-year depreciation and year-end book value under the straight-line method.