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

Required:

Using the information provided above, complete the table given below. If there is a loss, leave the ROI column blank. (Round your "ROI" percentage answers to 1 decimal places (i.e., .1234 should be entered as 12.3).)

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	$200,000	$(50,000)			%			%
2	150,000	120,000	30,000			%			%
3	150,000	72,000	78,000			%			%
4	150,000	54,000	96,000			%			%
5	150,000	54,000	96,000			%			%