Vandezande Incorporated is considering the acquisition of a new machine that costs $$373,000$ 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.$)$:

$\backslash$table$[[,\backslash$table$[[$Incremental$],[$Net Operating$],[$Income$]],\backslash$table$[[$Incremental$],[$Net Cash$],[$Flows$]]],[$Year $1,$$$80,000,$$$157,000$