please show your work so i can see how you got to the answer. :)

Rocko Inc. has a machine with a book value of $50,000 and a five-year remaining life. A new machine is available at a cost of $85,000 and Rocko can also receive $38,000 for trading in the old machine. The new machine will reduce variable manufacturing costs by $14,000 per year over its five-year life. What is the net cash flow if the company buys the new machine? Ignore the time value of money. Use only numbers to answer (no commas or $ signs). You may use decimals