Tory Enterprises pays $$238,400$ for equipment that will last five years and have a $$43,600$ salvage value. By using the equipment in its operations for five years, the company expects to earn $$88,500$ 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.

$\backslash$table$[[,\backslash$table$[[$Income Before$],[$Depreciation$]],\backslash$table$[[$Depreciation$],[$Expense$]],\backslash$table$[[$Net $($Pretax$)],[$Income$]]],[$Year $1,,,],[$Year $2,,,],[$Year $3,,,],[$Year $4,,,],[$Year $5,,,],[$Totals$,,,]]$