A firm has projected the following financials for a possible project:

YEAR	0	1	2	3	4	5
Sales		127,244.00	127,244.00	127,244.00	127,244.00	127,244.00
Cost of Goods		63,531.00	63,531.00	63,531.00	63,531.00	63,531.00
S&A		30,000.00	30,000.00	30,000.00	30,000.00	30,000.00
Depreciation		22,240.20	22,240.20	22,240.20	22,240.20	22,240.20
Investment in NWC	1,146.00	503.00	503.00	503.00	503.00	503.00
Investment in Gross PPE	111,201.00

The firm has a capital structure of 33.00% debt and 67.00% equity. The cost of debt is 9.00%, while the cost of equity is estimated at 14.00%. The tax rate facing the firm is 39.00%. (Assume that you can't recover the final NWC position in year 5. i.e. only consider the change in NWC for each year)

A) What is the cash flow for year 0? (express answer as a negative...)

B) What is the cash flow for year 1?