(Calculating changes in net operating working capital) Duncan Motors is introducing a new product and has an expected change in net operating income of $310,000. Duncan Motors has a 31 percent marginal tax rate. This project will also produce $46,000 of depreciation per year. In addition, this project will cause the following changes in year 1: Accounts receivable Inventory Accounts payable Without the Project $31,000 27,000 49,000 With the Project $19,000 37,000 80,000 The free cash flow of the project in year 1 is $ (Round to the nearest dollar.)