A company is investing in machine A to produce shoes. The annually profit is $100,000, starts from the end of the first year. The machine is expected to have useful life of 10 years. Maintenance expense is $5000 every time, but it happens two times at year 0 and the end of year 5. With the discount rate of 5% per annum, calculate the NPV of the project.

show the answer in excel using the formula