12. 9.42 The amounts below represent AW values if an asset is retained for the number of years shown. The ESL is: 1. 1 year 2. 2 years 3. 3 years 4. 4 years Table Summary: A table divided into 4 columns shows the AW analysis for an equipment for 5 years. The column headers are marked as: Years retained; AW of first cost in dollars; AW of operating cost in dollars per year; and AW of salvage value in dollars. YearsRetained AW ofFirst Cost, $ AW ofOperatingCost, $ AW ofSalvageValue, $ 1 −165,000 −36,000 99,000 AW ofFirst Cost, $ AW ofOperatingCost, $ AW ofSalvageValue, $ 2 −86,429 −36,000 38,095 3 −60,317 −42,000 18,127 4 −47,321 −43,000 6,464 5 −39,570 −48,000 3,276