A piece of newly purchased industrial equipment costs $977,000 and is classified as seven-year property under MACRS. The MACRS depreciation schedule is shown in Table 107. 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.. 32.16.) Year Beginning Book Value Depreciation Ending Book Value 3 EP