A project requires the purchase of $$587,000$ of equipment that will be depreciated straight$-$line to a zero$-$book value over the four$-$year life of the project. The equipment can be scraped at the end of the project for $33$ percent of its original cost. Annual sales from this project are estimated at $$625,000$ with cash expenses of $$487,000.$ Net working capital equal to $12$ percent of sales will be required to support the project. The required return is $13$ percent, and the tax rate is $21$ percent. What is the cash flow in Year $2$ of the project?