A piece of newly purchased industrial equipment costs $$970,000$ and is classified as seven$-$year property under MACRS $($MACRS Schedule$).$ Calculate the annual depreciation allowances and end$-$of$-$the$-$year book values for this equipment.

Note: Do not round intermediate calculations and round your answers to the nearest whole number, e$.$g$.,32.$ Leave no cells blank. Enter $"0"$ when necessary.

$\backslash$table$[[$Year$,\backslash$table$[[$Beginning$],[$Book Value$]],\backslash$table$[[$Depreciation$],[$Allowance$]],\backslash$table$[[$Ending Book$],[$Value$]]],[1,,,],[2,,,],[3,,,],[4,,,],[5,,,],[6,,,],[7,,,]]$