Gator Bicycles just bought a new brake calibration machine that is expected to generate $36,000 in new revenues each of the next four years without increasing cash operating costs. The machine will be depreciated according to the MACRS 3-year class of assets, and its depreciable basis is $144,000. If Gator's marginal tax rate is 35 percent, what are the annual supplemental operating cash flows attributed to the machine? Round your answers to the nearest dollar.

show the Excel formulas and step-by-step process

Year	Supplemental operating CF
1	$
2	$
3	$
4	$