Chen Sports needs to maintain 15 percent of its sales in net working capital. The firm is considering a 3-year project which will increase sales from their current level of $100,000 to $125,000 the first year and to $146,666 per year for the following two years. When analyzing the project, what amount should be included for net working capital for the last year if the net working capital returns to its original level at that time? $7,000 $3,750 $13,200 $20,250