For a new process, the land was purchased for $10 million. The fixed capital investment, paid at the end of year 0 , is $165 million. The working capital is $15 million, and the salvage value is $15 million. The estimated revenue from year 1 through 10 is $70 million/y, and the estimated cost of manufacture over the same time period is $25 million/y. The taxation rate is 21%. Develop a non-discounted after-tax cash flows table of this project, which includes the following columns: (i) end of year, (ii) Investment, (iii) 5 -year MACRS depreciation, (iv) book value, (v) Revenue, (vi) COM, (vii) After-tax cash flow, (viii) cash flow, and (ix) cumulative cash flow. (Hint: study example 10.1 and follow the Table E10.1)