your firm is replacing a manually-operated machine with a fully automated machine. the old machine was purchased 5 years ago, had an original depreciable value of $140,000, and is depreciable using simplified straight-line for 10 years. the old machine has maintenance and defects costs totaling $9,000 per year. the current salvage value of the old machine is $12,000. the new machine costs $80,000 with shipping costs of $2,000. the new machine would be depreciated over 5 years using simplified straight line, and would have no salvage value after the fifth year. the new machine would have maintenance and defects costs totaling $4,000 per year. the tax rate is 21%. what is the annual cash flow for years 1 through 5 (not including the terminal cash flow) if the project is undertaken?