how we find the depreciation by using MACRS? all answer in step by step as a table not using excel

Calculate the change in operating cash flow for each year for the following information: The equipment costs $200,000 and is depreciated using MACRs over five years. The equipment will reduce operating expenses by $ 25,000 per year for five years. The tax rate is 40% Working capital needs increase by $10,000 when the machine is placed in service and reduced at the end of the life of the machine. There is no salvage value at the end of five years