Sussman Industries purchased a drilling machine for $80,000 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 44%. 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 sign "-").