A new product tracking machine costs $130,000 and will have a $15,000 salvage value at the end of 10 years. Annual repair costs are zero for the first 4 years. At the end of year 5 repair costs are $4,000 and increase $500 per year afterwards. Draw the cash flow diagram for this investment. What is the equivalent annual cost of the tracking machine over these ten years? Interest is 5%.