Albany Division is considering the acquisition of a new asset that will cost $540,000 and have a cash flow of $185,000 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 10.5 percent? Note: Enter "ROI" answers as a percentage rounded to 1 decimal place (ie., 321). Negative amounts should be indicated by a minus sign. Year Investment Base ROI 1 540,000 2 3 13 % Residual Income