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 (l.e., 32.1). Negative amounts should be indicated by a minus sign. Year 1 $ 2 3 4 Investment Base ROI 540,000 % % % % Residual Income