Dog Up$!$ Franks is looking at a new sausage system with an installed cost of

$$690,000.$ This cost will be depreciated straight$-$line to zero over the project$$s $5-$year life, at the end of which the sausage system can be scrapped for $$92,000.$ The sausage system will save the firm $$224,000$ per year in pretax operating costs, and the system requires an initial investment in net working capital of $$49,000.$

What is the aftertax salvage value of the equipment?

Note: Do not round intermediate calculations and round your answer to the nearest whole number, e$.$g$.,32.$

What is the annual operating cash flow?