A proposed expansion project is expected to increase sales by $$74,300$ and increase cash expenses by $$46,900.$ The project will require $$52,800$ of fixed assets that will be depreciated using straight$-$line depreciation to a zero$-$book value over the five$-$year life of the project. The store has a marginal tax rate of $23$ percent. What is the operating cash flow of the project using the tax shield approsch?