The Killington Company is considering the purchase of a $200,000 computer-based inventory management system. It will be depreciated straight-line to zero over its 4 year life. It will be worth $30,000 at the end of its life. The system will save Killington $60,000 before taxes in inventory-related costs. The relevant tax rate is 21%. This system will free up $45,000 in net working capital.

Complete the Following Table

	Year
Cash Flow	0	1	2	3	4
Initial Cost
Change NWC
Operating Cash Flows
After-Tax Salvage Value
Cash Flow per Year