Garcia's Truckin' Inc. is considering the purchase of a new production machine for

$200,000. The purchase of this machine will result in an increase in earnings before interest and taxes of $70,000 per year. To operate the machine properly, workers would have to go through a brief training session that would cost $6,000 after taxes. It would cost $5,000 to install the machine properly. Also, because this machine is extremely efficient, its purchase would necessitate an increase in inventory of $15,000. This machine has an expected life of 10

years, after which it will have no salvage value. Finally, to purchase the new machine, it appears that the firm would have to borrow $100,000 at 10 percent interest from its local bank, resulting in additional interest payments of $10,000 per year. Assume simplified straight-line depreciation and that the machine is being depreciated down to zero, a 32 percent marginal tax rate, and a required rate of return of 14 percent.

I know that the Outlay associated with project is $226,000

I am having a problem understanding how the publisher concluded that the answer to the below question "B" is $68,100 NOPAT ? Any help is appreciated. I arrived at a $68,800 NOPAT meaning I made a wrong turn somewhere in my calculations.

B. What are the annual after-tax cash flows associated with this project for years 1 through 9?