(Q1-3.) Yonsei Cafe decides to purchase a new roasting machine. The roasting machine is supposed to be available for 10 years and decided to give it to the CEO free of charge ten years later. At this time, it has been confirmed that various additional costs are incurred in installing the roasting machine. Additional costs are as follows. (Unit 100,000 won) Invoice price of roasting machine Total interest on borrowings for equipment purchase 20 Acquisition Tax Coffee beans consumed for test run Shipping cost Transport insurance premium 100 4 10 10 3 2 * Installation cost Test run cost *Maintenance costs after installation Salary of employee who roasted after purchase (If the employees who originally did the roasting at the Yonsei cafe also conducted the pilot roasting.) 4 Q1. Find the acquisition cost of the new machinery Q2. This year's sales revenue is 100, cost of sales is 50, SG & A expenses are 10, and interest expenses are 10. What is the net income? Q3. If Yonsei Cafe decide to sell it to the CEO in 10 years, what is the net income