If you can please provide an explanation, I'll make sure to upvote, thanks!

Sutton Inc.'s underlying economic reality is a perfectly stable business that began in Year 0 (see excel Drill 5 Accruals.xlsx D). Every year, they generate $500,000 in sales, half of which are in cash, the other half are credit sales that are collected the following year. All other items of revenue and expense (including tax expense) are identical each year (see Years 1 and 2 in excel). However, you noticed that they accelerated some revenue into Year 3 (remember: they can't accelerate cash collection). Forecast Year 4's: 1. Earnings per share (rounded to the nearest penny) 2. Return on assets (rounded to 2 decimal places. For example, enter.28176 as 28.18). (Guidance: it might be helpful to prepare the statement of cash flows and remember to adjust assets as necessary) Year 0 700,000 Cash Accounts Receivable Inventory PPRE Accumulated Depreciation Total Assets 400,000 800,000 Year 1 589,000 250,000 400,000 800,000 (40,000) 1,999,000 Year 2 728,000 250,000 400,000 800,000 (80,000) 2,098,000 867,000 325,000 400,000 800,000 (120,000) 2,272,000 1,900,000 Accounts Payable Notes Payable Common Stock Additional Paid-in Capital Retained Earnings Total L&E 150,000 750,000 250,000 750,000 150,000 750,000 250,000 750,000 99,000 1,999,000 150,000 750,000 250,000 750,000 198,000 2,098,000 150,000 750,000 250,000 750,000 372,000 2,272,000 1,900,000 Revenue Cost of Goods Sold Operating Expenses Operating Income Interest Expense Income Tax Expense Net Income 500,000 (220,000) (100,000) 180,000 (30,000) (51,000) 99,000 500,000 (220,000) (100,000) 180,000 (30,000) (51,000) 99,000 575,000 (220,000) (100,000) 255,000 (30,000) (51,000) 174,000 $ $ $ EPS ROA 3.96 5.08% 3.96 4.83% 6.96 7.96% Question 1 Forecasted EPS for Year 4 equals: Question 2 Forecasted ROA for Year 4 equals