B$2$B Company is considering the purchase of equipment that would allow the company to add a new product to its line. The equipment costs $$379,200$ and has a $4-$year life and no salvage value. B$2$B Company requires at least an $8\%$ return on this investment. The expected annual income for each year from this equipment follows: $($PV of $$1,$ FV of $$1,$ PVA of $$1,$ and FVA of $$1)($Use appropriate factor$($s$)$ from the tables provided.$)$

Sales of new product

$\backslash$table$[[$$$237,000$