A manager at Westlake Enterprises predicts that the firm will generate EBIT of $318,000 next year and will incur depreciation and interest expenses of $34,000 and $22,000, respectively. Furthermore, the manager expects that the firm will spend $46,500 on more efficient equipment that will allow it to reduce its investment in net working capital by $5,600. The manager wants to value the entire firm by discounting its net cash flows using its WACC. The applicable tax rate is 21\%. What figure should be used for the cash flow from assets (CFA*) in year 1 of the model