An injection molding system has a first cost of $185000 and an annual operating cost of $79000 in years 1 and 2, increasing by $3000 per year thereafter. The salvage value of the system is 25% of the first cost regardless of when the system is retired within its maximum useful life of 5 years. Using a MARR of 14.00% per year, determine the ESL and the respective AW value of the system.