As the newly appointed financial manager of BCA Co., you are about to analyze a 3-year project. Here isthe data you have collected The project requires an investment of $120,000 today. The foretasted cash flows from the project are listed below. All the entries are nominal. The U.S. Tax Cuts and Jobs Act implemented in 2018 allows companies to take bonus depreciation sufficient to write off 100% of investment immediately. It's assumed that BCA Co. depreciates the full $120,000 investment immediately assuming zero salvage value. However, BCA Co. expects to sell the equipment for $30,000 in year 4 and needs to pay tax for the sales. The tax rate is 21%. It's assumed that ECA Co. can use the tax loss on the project to shield income from the rest of its business, therefore, a negative tax payments indicates a cash inflow. Opportunity cost of capital is 10% Revenues Cost of goods sold Increase in inventory Increase in accounts receivable 103,000 50,000 30,000 10,000 132,000 83.000 20,000 5,000 152,000 100,000 -35,000 -10,000 -15,000 -5,000 Please fill in the blanks below. If the answer is blank, put "O". Don't add "$" or "or""to your answers. All the answers are in $1 unit. No decimals. Year 0 1 3 2 Panel A Capital Investment Cash flow from capital investment Panel B Operating Cash Flow Operating cash flow Panel C Investment in Working Capital Cash flow from investment in working capital