Consider a company with the following reported net income $($i$.$e$.$ reported sales$)$ and accounts receivable. Compute the cash flows in each of the three years and report the NPV of these cash flows. Use a $9\%$ discount rate. Assume Accounts Receivable in year $0$ is $$0.$

Year $123$

Net Income $$620$ $$808$ $$601$

Accounts Receivable $$131$ $$154$ $$299$