Calculating initial investment Dupree Coffee Roasters, Inc., wishes to expand and modernize its facilities. The installed cost of a proposed computer-controlled automatic-feed roaster will be $126,000. The firm has a chance to sell its 4-year-old roaster for $35,700. The existing roaster originally cost $60,600 and was being depreciated using MACRS and a 7-year recovery period (see the table ). DuPree is subject to a 40% tax rate. a. What is the book value of the existing roaster? b. Calculate the after-tax proceeds of the sale of the existing roaster. c. Calculate the change in net working capital using the following figures: Anticipated Changes in Current Assets and Current Liabilities Accruals - $20,300 Inventory + 49,200 Accounts payable + 39,100 Accounts receivable +69,600 Cash Notes payable + 14,200 d. Calculate the initial investment associated with the proposed new roaster. a. The remaining book value of the existing roaster is $ . (Round to the nearest dollar.) b. The after-tax proceeds of the sale of the existing roaster will be $ . (Round to the nearest dollar.) C. The change in net working capital will be $ . (Round to the nearest dollar.) d. The initial investment associated with the proposed new roaster will be $ . (Round to the nearest dollar.)