A piece of newly purchased industrial equipment costs $$976,000$ and is classified as seven$-$year property under MACRS. The MACRS depreciation schedule is shown in Table $10\mathrm{.}7.$ Calculate the annual depreciation allowances and end$-$of$-$the$-$year book values for this equipment. $($Leave no cells blank $-$ be certain to enter $"0"$ wherever required. Do not round intermediate calculations and round your answers to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$