Bensen Company started business by acquiring $$27,200$ cash from the issue of common stock on January $1,$ Year $1.$ The cash acquired was immediately used to purchase equipment for $$27,200$ that had a $$3,200$ salvage value and an expected useful life of four years. The equipment was used to produce the following revenue stream $($assume that all revenue transactions are for cash$).$ At the beginning of the fifth year, the equipment was sold for $$3,790$ cash. Bensen uses straight$-$line depreciation.

$\backslash$table$[[,$Year $1,$Year $2,$Year $3,$Year $4,$Year $5],[$Revenue$,$$$7,870,$$$8,370,$$$8,570,$$$7,370,$$$0$