(Calculating changes in net operating working capital) Duncan Motors is introducing a new product and has an expected change in net operating income of $295,000. Duncan Motors has a 36 percent marginal tax rate. This project will also produce $52,000 of depreciation per year. In addition, this project will cause the following changes in year 1: Accounts receivable Inventory Accounts payable Without the Project $34,000 26,000 48,000 With the Project $28,000 35,000 91,000 What is the project's free cash flow in year 1? The free cash flow of the project in year 1 is $ . (Round to the nearest dollar.)