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Tory Enterprises pays $$245,400$ for equipment that will last five years and have a $$44,300$ salvage value. By using the

equipment in its operations for five years, the company expects to earn $$89,200$ annually, after deducting all expenses

except depreciation.

Prepare a table showing income before depreciation, depreciation expense, and net $($pretax$)$ income for each year and for the total

five$-$year period, assuming straight$-$line depreciation is used.

"Red text indicates no response was expected in a cell or a formula$-$based calculation is incorrect; no points deducted.