High Breeze is considering expanding on some land that it currently owns. The initial cost of the land was $364,500 and it is currently valued at $357,900. The company has some unused equipment that it currently owns valued at $29,000 that could be used for this project if $8,200 is spent on equipment modifications. Other equipment costing $157,900 will also be required. What is the amount of the initial cash flow for this expansion project?