The Thorpe Corporation will purchase a $50,000 piece of production machinery with an estimated useful life of five years. The new machine is expected to allow an increase in sales of $80,000 per year, while increased incremental costs amount to $45,000 per year. The firm is in a 25 percent income tax bracket.

Complete the following table to determine the first-year cash flow effect of the investment. (Input all answers as positive values.)

Increased sales	$
Increased costs
Earnings before amortization and taxes
Amortization
Earnings before taxes
Taxes
Earnings after tax
Amortization
Net cash flow	$