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A piece of newly purchased industrial equipment costs $970,000 and is classified as seven-year property under MACRS. The MACRS depreciation schedule is shown in Table 107. Calculate the annual depreciation allowances and end-of-the-year book values for this equipment. (Leave no cells blank be certain to enter "0" wherever required. Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.) Ending book Value Year Beginning Book Value Depreciation 970000 138710 O O 83 1290 O 83 1290 o 237650 593640 O 593640 O 169750 423890 O 302640 423890 121250 86330 302640 216310 O 86330 3 216310 129980 43650 3 129980 O 86330 43650 3 43650 3