(Calculating changes in net operating working capital) Duncan Motors is introducing a new product and has an expected change in net operating income of $290,000. Duncan Motors has a 30 percent marginal tax rate. This project will also produce $53,000 of depreciation per year. In addition, this project will cause the following changes in year 1: Accounts receivable Inventory Accounts payable Without the Project With the Project $36,000 23,000 $28,000 45,000 36,000 82,000 (Click on the icon in order to copy its contents into a spreadsheet) 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.)