Suncoast Food Centers has provided the following information with regard to the purchase of equipment.

Acquisition cost of equipment	$	500,000
Useful life		5	years
Salvage value at end of useful life		0
Annual income generated by asset (before deducting depreciation)	$	150,000

The following is the accelerated depreciation schedule of the equipment.

Year	Depreciation
1	$	200,000
2		120,000
3		72,000
4		54,000
5		54,000
Total	$	500,000

equired:

Using the information provided above, complete the table given below. If there is a loss, leave the ROI column blank.

Year	Income Before Depreciation	Annual Depreciation	Income Net of Depreciation	Average Net Book Value	ROI Based on Net Book Value		Average Gross Book Value	ROI Based on Gross Book Value
1	$150,000					%			%
2	150,000					%			%
3	150,000					%			%
4	150,000					%			%
5	150,000					%			%