Calculate the change in operating cash flow for each year using the following information:

■ The machine costs $1,000,000, and is depreciated using straightline over five years.

■ The machine will increase sales by $150,000 per year for five years.

■ The tax rate is 40%.

■ Working capital needs increase by $10,000 when the machine is placed in service and are reduced at the end of the life of the machine.

■ There is no salvage value at the end of the five years.