Hi, how do I calculate this question:

Han Ltd supplies chilli paste to large supermarket chains. The company is currently considering scrapping the old processor and investing in a new processor. Information about the investment is as follows:

Initial investment inprocessor$105,000

Operating cash flows over next 5 years:

Cashreceipts$50,000

Cashpayments$20,000

Residual (salvage)value of processor in year 5 $5,000

Required rate of return 8%

Depreciation per annum$20,000

Thenet present value(rounded) of the investment is: