Albany Division is considering the acquisition of a new asset that will cost $540,000 and have a cash flow of $186,000 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 10.6 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. Answer is complete but not entirely correct. Investment Residual Year ROI Base Income 1 $ 540,000 9.4 % $ (6,240) 2 405,000 12.6 % (378,300) x 3. 270,000 18.9 % (2,811,000) x 4 135,000 37.8 % (1,380,000)