An analyst has created estimates for a new Putt Putt course near the local elementary school. The course will require an investment (building and equipment) at year 0 of $162,271.00. This amount can be depreciated over 5 years using the straight-line approach. The building can be sold for an NSV of $48,897.00 in year 5. The entrepreneur needs help estimating the cash flows for the business. 0 1 2 3 4 5 Sales $73,470.00 $73,470.00 $73,470.00 $73,470.00 $73,470.00 Expenses $30,000.00 $30,000.00 $30,000.00 $30,000.00 $30,000.00 Depreciation $32,454.20 $32,454.20 $32,454.20 $32,454.20 $32,454.20 Investment in NWC $1,327.00 $0 $0 $0 $0 The investor wants an 8.00% return on the investment and the firm faces a 35.00% tax rate. What is the project cash flow for year 1? Submit Answer format: Currency: Round to: 2 decimal places.