Bensen Company started business by acquiring $$26,900$ cash from the issue of common stock on January $1,$ Year $1.$ The cash acquired was immediately used to purchase equipment for $$26,900$ that had a $$4,500$ salvage value and an expected useful life of four years. The equipment was used to produce the following revenue stream $($assume that all revenue transactions are for cash$).$ At the beginning of the fifth year, the equipment was sold for $$4,950$ cash. Bensen uses straight$-$line depreciation.

$\backslash$table$[[,$Year $1,$Year $2,$Year $3,$Year $4,$Year $5],[$Revenue$,$$$7,820,$$$8,320,$$$8,520,$$$7,320,$$$0$