It is the end of the third quarter, and Ruth is evaluating the performance of two key divisions in the company. Both divisions had $$53,000$ cash available for investment in the fourth quarter, so Ruth is now analyzing each division before a potential investment. She has gathered the following condensed income statements and selected information from the balance sheet for each division. The company's minimum required rate of return is $10\%,$ while its weighted average cost of capital is $9\%.$ Its effective tax rate is $25\%$

$\backslash$table$[[,$East,West$],[$Sales$,$$$900,000,$$$1,300,000$