Original cost Estimated life Salvage value Estimated annual cash inflows Estimated annual cash outflows Machine A $75,500 8 years 0 $20,000 $5,000 Machine B $180,000 8 years O $40,000 $10,000

\begin{tabular}{lrr} & Machine A & Machine B \\ \hline Original cost & $75,500 & $180,000 \\ Estimated life & 8 years & 8 years \\ Salvage value & 0 & 0 \\ Estimated annual cash inflows & $20,000 & $40,000 \\ Estimated annual cash outflows & $5,000 & $10,000 \end{tabular} \begin{tabular}{lrr} & Machine A & Machine B \\ \hline Original cost & $75,500 & $180,000 \\ Estimated life & 8 years & 8 years \\ Salvage value & 0 & 0 \\ Estimated annual cash inflows & $20,000 & $40,000 \\ Estimated annual cash outflows & $5,000 & $10,000 \end{tabular}