Please show complete solution and cash flow diagram.

Question 3 Nee Company C recorded the following the past yearrevenues = $200,000; expenses = $30,000; depreciation = $20,000: effective income tax rate = 40% What is the company's ATCF that year? Question 4 Nee Company D recently purchased an equipment that costs $40,000, has a life of 4 years and a salvage value of $5,000. The production output of this equipment is 1800 on the first year, 2200 on the second year, 3000 units on the third year, and 4000 units on the fourth year. What is the annual depreciation charge on the third year