Vandezande Inc. is considering the acquisition of a new machine that costs $467,000 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	$	75,000		$	152,000
Year 2	$	81,000		$	160,000
Year 3	$	92,000		$	175,000
Year 4	$	55,000		$	157,000
Year 5	$	97,000		$	159,000

Assume cash flows occur uniformly throughout a year except for the initial investment.