A firm is considering leasing or buying a mower. The mower costs $1,313 and is expected to create operating cash flows (this is the cash flows net of any taxes and other cash outflows) of $25 per year for the next three years. At the third year the mower can be sold for a net sale price of $70. If the appropriate discount rate is 5%, what is the Cost of owning the mower? If the cost is negative record your answer with a negative sign.