Vandezande Inc. is considering the acquisition of a new machine that costs $370,000 and has a useful life of 5 years with no salvage value. The incremental net operating income and incremental net cash flows that would be produced by the machine are (Ignore income taxes.): Incremental Net Operating Income Incremental Net Cash Flows Year 1 $54,000 $128,000 Year 2 $31,000 $105,000 Year 3 $52,000 $126,000 Year 4 $49,000 $123,000 Year 5 $48,000 $122,000 Assume cash flows occur uniformly throughout a year except for the initial investment. If the discount rate is 10%, the net present value of the investment is closest to: