Please answer in Excel format.

Brar Incorporated supplied the following financial information for analysis:

Depreciable assets $($purchased at the beginning of year $1)$ $$4,500,000$

Profits before depreciation $($all in cash flows at end of year$)$:

Year $1$

$$960,000$

Year $2$

$ $1,400,000$

Year $3$

$ $2,100,000$

Replacement cost of depreciable assets at end of:

Year $1$

$$5,000,000$

Year $2$

$ $6,200,000$

Year $3$

$$7,600,000$

The assets are depreciated at a rate of $12\%$ per year and have no salvage value. What is the ROI for year $2$ using historical cost, net book value?