Jamaica Farms is attempting to determine whether to purchase a new tractor. The initial cost of the tractor is $400,000. The company has the cash to pay for the tractor; so incurring debt is not an issue. The company estimates that the tractor will generate cash flows, net of operating costs, of $60,000 in its first year, $120,000 in its second through fourth years, and $80,000 in its fifth year. The machine is expected to last for five years and will have no value at the end of its useful live (i.e. no salvage value). The firm uses a 4.3% annual rate to discount its cash flows. Assume the cost of the tractor is incurred at the beginning of the first period (1/1/21) and the cash inflows generated by the tractor are received at the end of the first (12/31/21) through fifth (12/31/25) years of the tractor's useful life. (make either excel answer or able to be typed not written please)