4. Best Toys is building a plant to make fake aquariums for 1-year-olds. In its first year of operation (year 1), the aquarium project creates working capital needs of $6M. From years 1 to 4, these needs are expected to increase by 5%. After five years, the plant will be closed and the working capital recovered. In undertaking a capital budgeting exercise to see whether or not to build the plant, what are the cash flows that should be included to take account of the working capital