Solve a) ONLY please. Don't use spreadsheets or excel to solve.

9.7 To improve package tracking at a UPS transfer facility, conveyor equipment was upgraded with RFID sensors at a cost of $345,000. The operating cost is expected to be $148,000 per year for the first 3 years and $210,000 for the next 3 years. The salvage value of the equipment is expected to be $140,000 for the first 3 years, but due to obsolescence, it won't have a significant value after that. The interest rate is 10% per year. (a) Determine the ESL and equivalent AW using tabulated factors, or (b) use a spreadsheet to determine the