Can you please show the work using excel so I can see the formulas

Anderson Clayton will purchase a new pellet mill that replaces an older, less efficient, mill. The new mill costs $360,000 and shipping costs are $10,000. Improving the steam lines to the new mill will cost an additional $22,000. The old mill has a tax book value of $5,000 and can be sold for $12,000. Its original cost was $200,000. The installation of the new mill will cause inventories to increase by $8,000, accounts receivable will go up $20,000, and accounts payable will increase $10,000. If Anderson Clayton has a marginal tax rate of 40%, what is the NINV for the new mill?

a. $395,200

b. $400,800

c. $410,800

d. $414,200