A company is considering the purchase of a wind mill that costs $425,000 and produces before-tax operating cash flows (excluding CCA tax shields) of $145,000 per year for six years. The project requires a $21,500 increase in net working capital in Year 0; the working capital is recovered in Year 7, one year after the end of the operating cash flows. The CCA rate is 32.0% (declining balance method) and the half-year rule applies. The discount rate is 10.0%, the tax rate is 38.0% and the expected salvage value at the end of 6 years is zero. What is the overall impact of the changes in working capital on the project's NPV?