Change in NWC is 35% of the difference in sales between that year and the following year. (Remember that change in NWC will be Zero if there is a decrease in sales.) In the final year, we regain all our tied up capital.

Year	0	1	2	3	4	5
After tax operating income	0	3,185,700	4,078,200	4,918,200	5,653,200	3,658,200
Change in NWC	(420,000)
Capital spending	(14,800,000)	0	0	0	0	0
Total cash flow	(15,220,000)

Please show all detail and formula and process to find Change in NWC and Total cash flow. I could not find out those numbers. Table above is true answer.