E. BeetToys is building a. plant to make Eeke aquariums for 1-year-olde. In its rst year of operation {year 1). the aquarium project creates working eapitei needs of $5M. From years 1 to 4, these neede are expected to increase by 5%. After ve 2 years, the pient 1will be closed end the working capital recovered. In undertaking a capital budgeting exercise to see 1whether or not to build the plant, what are the cash ows that should be included to take eeeount of the working capital