Elsinore Company is considering the purchase of a new brewing equipment. The new brewing equipment will be depreciated using the MACRS $3$year class. The equipment has an estimated life of $4$ years, it costs $$100,000,$ and Elsinore plans to sell the brewing equipment at the end of the fourth year for $$10,000.$ The new brewing equipment is expected to generate new sales of $$40,000$ per year and the firm will face additional costs of $$3,000$ per year as well. In addition, the company will need to increase accruals by $$5,000$ and accounts receivable will also increase by $$5,000.$ The company's tax rate is $20$ percent. $($Numbers in parentheses are negative$)$

What would be the operating cash flow in year $1$