Your company plans to produce a product for two more years and then to shut down production. You are considering replacing an old machine used in production with a new machine. The Old machine originally cost $ $795$ and was bought Three $(3)$ years ago $($i$.$e$.$ it has depreciated for three years$).$ It could be sold today for $ $213$ or sold in two years for $ $170.$ The New machine would cost $ $849$ and could be sold in two years for $ $269.$ The new machine is more efficient than the old machine and would reduce waste, and therefore the cost of materials, by $ $213$ per year. Due to the lower waste, we could also have a one$-$time reduction in inventory of $18.$ The firm's tax rate is $39\%.$ Both machines are in the $4$ year MACRS class, with depreciation amounts of $15\%,45\%,33\%$ and $7\%.$ What are the Operating Cash Flows in the first year $($Year $1)$ with the new machine?