Sussman Industries purchased a drilling machine for $100,000 and paid cash. Sussman expects to use the machine for 20 years, after which it will have no value. It will be depreciated straight-line over the 20 years. Assume a tax rate of 37%. What are the cash flows associated with the machine? Round the answers to the nearest whole dollar. Show inflows as positives and outflows as negatives (using the sign "-").

a. what is the amount at the time of purchase

b. What is the amount In each of the following 20 years