A division is considering the acquisition of a new asset that will cost $730,000 and have a cash flow of $281,000 per year for each of the four years of its life. Depreciation is computed on a straight-line basis with no salvage value. Ignore taxes.

Required:

What is the ROI for each year of the asset's life if the division uses beginning-of-year asset balances and net book value for the computation? What is the residual income each year if the cost of capital is 25 percent? (Round "ROI" to 1 decimal place. Round your residual income answers to the nearest whole dollar amount. Negative amounts should be indicated by a minus sign. Omit the "$" and "%" signs in your response.)

Year	Investment Base			ROI	Residual Income
1	$	730,000	a	%	$
2
3
4

^a Base decreases by annual depreciation.