Czlapinski Corporation is considering a capital budgeting project that would require an initial investment of $550,000 and working capital of $35,000. The working capital would be released for use elsewhere at the end of the project in 7 years. The investment would generate annual cash inflows of $140,000 for the life of the project. At the end of the project, equipment that had been used in the project could be sold for $11,500. The company's discount rate is 9%. The net present value of the project is closest to: Multiple Choice $143,184 $147,714 $145,056 $149,282