Can you guys show me the steps

Penny bought a new truck today from Middlefield Motors. She will receive a cash rebate of 3,000 dollars from Middlefield Motors today, pay 28,300 dollars to Middlefield Motors in 1 year(s), receive a cash rebate of 9,800 dollars from Middlefield Motors in 2 year(s), and pay 26,600 dollars to Middlefield Motors in 9 year(s). If the discount rate is 6.09 percent, then what is the present value of the cash flows associated with this transaction? Note: the correct answer is less than zero.