2. An airport is considering investing in a machine, which will cost 9000 and will generate positive cash flows over the next four years as follows: Year T1 T2 T3 T4 Cash flow() 1200 2300 3400 4600 You can depreciate the asset using a straight-line method. a) Work out the annual accounting profits and then the average ROCE (Return on capital employed). (4 marks)