Milliken uses a digitally controlled “dyer” for placing intricate and integrated patterns on manufactured carpet squares for home and commercial use. It is purchased for $400,000. It is expected to last 8 years and have a salvage value of $30,000. Increased net income due to this dyer is $95,000 per year. Milliken's tax rate is 40% and the after-tax MARR is 12%. Develop tables using a spreadsheet to determine the ATCF for each year, and the after-tax PW, AW, IRR and ERR after 8 years.