Suppose a private company invests $100 million into a factory to increase their productive capacity and improve its competitiveness. The useful life of the factory is 20 years. Suppose that the company's revenues were $600 million and its non-investment expenses were $250 million in the year the investment was made . Calculate the company's surplus/deficit for the year using the "accrual" accounting method. (You must provide the calculations for full credit)

Please use accrual method.