An international contractor signs an EPSA on 1/1/2010 for a block in Nigeria. On signing the contract, the contractor pays $5 million in bonus. During the first two years, the contractor conducts exploration activities at a cost of $8 million each year. If a commercial oil field is discovered, it will take another two years to develop the field at a cost of $35 million in year one and $28 million in year two. Production from the field starts at a rate of 15,000 Stb/day in 2014, declining exponentially at a rate of 15% each year. The yearly operating expenditure is 5% of the total development cost. If the oil price is constant at $60 per barrel, calculate the net cash flow of the contractor and the host government for the next five years. The fiscal terms of the contract are CR = 30%, PO share of the contractor is 25%, and the excess cost recovery oil is shared between the contractor and the host government in the same way as the profit oil.