Tory Enterprises pays $246, 000 for equipment that will last five years and have a $44, 280 salvage value. By using the equipment in its operations for five years, the company expects to earn $82, 700 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. (Enter all amounts positive values)