Question 4 30 pts (30 points) The CFO of Barrows Japan believes that employee training should be treated as investment because it increases sales not only in the current year but also in two subsequent years (after three years the effect of employee training wears off and has no effect on future sales). The following information is available: 2017 2016 2015 Income (based on GAAP) 300,000 250,000 200,000 Employee training 24,357 22,100 12,165 Calculate 2017 adjusted income after capitalizing employee training costs. Enter your answer as a number rounded to two decimal points, e.g., 3.14. 25.70, 100.00, 159840,99. Do not enter any letters, unit symbols (such as %), commas, or other non-numerica/ characters