Co Q is considering replacing an old machine that was purchased five years ago at a cost of $400,000. It is being depreciated on a straight line basis to a zero salvage value over an original ten year life. It has a current market value of $150,000. The new machine will cost $200,000 and will last five years at which time it will have a salvage value of $20,000. It is in the three year ACRS class (rates are 33, 45, 15, 7). The machine will not change sales but will reduce expenses by $35,000 per year. Net working capital will increase $8,000 if the new machine is purchased. The tax rate is 40%. Set up the cash flows for each period.