Good Health Limited is a major manufacturer of fitness machines and accessories. It is currently considering investing in a new manufacturing plant in Adelaide. The new plant will have a lifespan of 20 years and will require an initial investment of $30 million. It will be fully depreciated on a straight-line basis over the life of the plant. The investment is expected to generate annual sales of 5,000 fitness machines, and the price of each machine is $2,300. Sales of accessories will be another $200,000 per year. Operating expenses of running the store, including labour and rent, will amount to 60 per cent of the revenues from the fitness machines. The business will need to invest $2 million in additional working capital immediately and recover it at the end of the investment. The company tax rate is 30%, and the opportunity cost of setting up the plant is 12%. What are the incremental cash flows from this project at the beginning of the project as well as in years 1-19 and 20? Should the project be approved using the NPV approach? Tabulate your answers clearly