CumChan manufactures and sells $10$ million bags to its international market at a cost of $$20\mathrm{.}00$ each. It is about to introduce a new line of bags due to past success and forecast sales to be $12$ million bags at a new price of $$25$ each. Sales on the old bags are anticipated to fall to $3$ million. The old bags cost $$6$ each to manufacture, and the new ones will cost $$8$ each. What will be the cash flow used to evaluate the present value of the introduction of the new bag?