Vandezande incorporated 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 (lgnore income taxes): Click here to view Exhibit 78-1 and Exhibit 78-2, to determine the appropriate discount factor(5) using the tables provided. Assume cash flows occur uniformily throughout a year except for the initial invesiment. If the discount rate is 10%, the net present value of the investment is closest to