During the four fiscal quarters of 2001 and the first quarter of 2002,WorldCom incorrectly capitalized access charges to local networks as assets (as explained in Box 2.3). The amount of costs capitalized were as follows: 1st quarter 2001 - $780 million; 2nd quarter 2001 - $605 million; 3rd quarter 2001 - $760 million; 4th quarter 2001 - $920 million; 1st quarter $790 million. Suppose World Com amortized these capitalized costs straight-line over five years (20quarters). Calculate the amount of the overstatement of income before tax for each of the five quarters