Company A purchased a corner lot five years ago at a cost of $142000. The lot was recently appraised at $104000. At the time of the purchase, the company spent $2400 to grade the lot and another $21000 to build a small building on the lot to house a parking lot attendant who has overseen the use of the lot for daily commuter parking. The company now wants to build a new retail store on the site. The building cost is estimated at $108000. What amount should be used as the initial cash flow for this building project? Your