Tory Enterprises pays $243,400 for equipment that will last five years and have a $44,100 salvage value. By using the equipment in its operations for five years, the company expects to earn $89,000 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 ive-year period, assuming straight-line depreciation is used