Ferrari NV, is evaluating a project the produce a new supercar. The anticipated cost of purchasing new equipment and facilities for the project is $899 to be paid at inception of the project. The equipment and facilities will be depreciated to $160 over the 13- year life of the project. Sales and operating expenses for the project are expected to be $514 and $407 respectively for each year of the project starting one year after inception. To support the new project, Ferrari will increase inventory, accounts payable, and accounts receivable by $372, $220.61, and $236.19 in each year of the project. At the end of the project, (in 13 years) Ferrari will sell the equipment and facilities for $177 and recover all working capital. Ferrari has a tax rate of 24.6%.

Find the cash flow from capital spending and net working capital at the end of the project.