Albany Division is considering the acquisition of a new asset that will cost \\( \\$ 540,000 \\) and have a cash flow of \\( \\$ 184,000 \\) 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: a. \\& b. 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 9.4 percent? Note: Enter \"ROI\" answers as a percentage rounded to 1 decimal place (i.e., 32.1). Negative amounts should be indicated by a minus sign