An effective method to recover water used for regeneration of ion exchange resins is to use a reverse osmosis system in a batch treatment mode. Such a system involves recirculation of the partially treated water back into the feed tank, causing the water to heat up. The water can be cooled using one of two systems: (1) a single-pass heat exchanger or (2) a closed-loop heat exchange system. The single-pass system, good for 3 years, requires a small chiller costing $920 plus stainless steel tubing, connectors, valves, etc. costing $360. The cost of water, treatment charges, electricity, etc. will be $3.10 per hour. The closed-loop system will cost $3,850 to buy, will have a useful life of 5 years, and will cost $1.28 per hour to operate. The interest rate is 10% per year, and the salvage values are negligible.

Question: Prepare cash flow tables for each cooling system in Excel