Rapid Recovery Chemical Company manufactures prescription drugs. On January 1, 2003, the company purchased new equipment for $450,000 in cash. The company will depreciate the equipment over a 3 year period at $150,000 each year. Complete the following table:

2003

2004

2005

Total for 3 Years

Cash paid for equipment

?

?

?

?

Depreciation expense

?

?

?

?

Explain the difference between cash flows each year and the amount of depreciation expense recorded.