b) Xtravaganze Bhd. is considering a project that will produce sales of RM28,000 and increase cash expenses by RM17,500. If the project is implemented, taxes will increase by RM3,000. The additional depreciation expense will be RM1,600. An initial cash outlay of RM1,400 is required for net working capital. Calculate the amount of the operating cash flow using the top-down approach