Following project has following information:

a$.$ Sales $($in $MM$$ $)$

Year $1$: $74,000$

Year $2$: $68,000$

Year $3$: $71,000$

b$.$ Variable cost $($of sales$)$ is estimated at $65\%$ of sales.

c$.$ Depreciation is $15,000$ per period $($period $1$ to $3).$

d$.$ Fixed costs $($administrative and selling expenses$)$ are $8,500$ per period.

e$.$ In period $0$ machinery is acquired for $7,000.$

$f.$ There is credit financing for $60,000,$ which is amortized in equal parts of $18,000$ per period with a financial expense of $5,700$ per period.

g$.$ In period $2$ non$-$current assets already depreciated are sold for $18,000.$

h$.$ At beginning of project, working capital is required for $12,000,$ recovered in period $3.$

i$.$ Income tax rate is $25\%.$

You must calculate NET CASH FLOW. Please show all figures in your work step by step.