I have the correct answers listed below, I only want to know how you get the number (16,970.66) as thr change in fixed assets for year 3

You have been asked by the president of your company to evaluate the proposed acquisition of a new special-purpose truck for $60,000. The truck falls into the MACRS 3-year class, is not eligible for either bonus depreciation or Section 179 expensing, and it will be sold after three years for $20,300. Use of the truck will require an increase in NWC (spare parts inventory) of $2,300. The truck will have no effect on revenues, but it is expected to save the firm $20,100 per year in before-tax operating costs, mainly labor. The firm's marginal tax rate is 21 percent. What will the cash flows for this project be? Note: Negative amounts should be indicated by a minus sign. Round your answers to 2 decimal places. \begin{tabular}{|c|c|c|c|c|} \hline Year & & 1 & 2 & 3 \\ \hline Sales & $0.00 & $0.00 & $0.00 & $0.00 \\ \hline -Variable costs & & (2,100,0) & (2,100.00) & (2,100.6) \\ \hline -Fixed costs & & & 0.00 & 0.00 \\ \hline -Depreciation & & 19,998.00 & 26,670.00 & 8,886.00 \\ \hline EBIT & $.00 & $102.00 & $(6,570.0) & $11,214.00 \\ \hline -Taxes & 0 & 21.42 & (1,379.78) & 2,354.94 \\ \hline Net income & $0.00 & $80.58 & $(5,19,3) & $8,859,06 \\ \hline +Depreciation & & 19,998.00 & 26,670.00 & 8,886,00 \\ \hline OCF & $0.00 & $20,078.58 & $21,479.70 & $17,745,06 \\ \hlineNWC & 2,300.00 & & 0.00 & (2,300.0) \\ \hlineFA & 60,000.00 & & 0.00 & (16,970.66) \\ \hline FCF & $(62,300,00) & $20,078.58 & $21,479.70 & $37,015.72 \\ \hline \end{tabular} You have been asked by the president of your company to evaluate the proposed acquisition of a new special-purpose truck for $60,000. The truck falls into the MACRS 3-year class, is not eligible for either bonus depreciation or Section 179 expensing, and it will be sold after three years for $20,300. Use of the truck will require an increase in NWC (spare parts inventory) of $2,300. The truck will have no effect on revenues, but it is expected to save the firm $20,100 per year in before-tax operating costs, mainly labor. The firm's marginal tax rate is 21 percent. What will the cash flows for this project be? Note: Negative amounts should be indicated by a minus sign. Round your answers to 2 decimal places. \begin{tabular}{|c|c|c|c|c|} \hline Year & & 1 & 2 & 3 \\ \hline Sales & $0.00 & $0.00 & $0.00 & $0.00 \\ \hline -Variable costs & & (2,100,0) & (2,100.00) & (2,100.6) \\ \hline -Fixed costs & & & 0.00 & 0.00 \\ \hline -Depreciation & & 19,998.00 & 26,670.00 & 8,886.00 \\ \hline EBIT & $.00 & $102.00 & $(6,570.0) & $11,214.00 \\ \hline -Taxes & 0 & 21.42 & (1,379.78) & 2,354.94 \\ \hline Net income & $0.00 & $80.58 & $(5,19,3) & $8,859,06 \\ \hline +Depreciation & & 19,998.00 & 26,670.00 & 8,886,00 \\ \hline OCF & $0.00 & $20,078.58 & $21,479.70 & $17,745,06 \\ \hlineNWC & 2,300.00 & & 0.00 & (2,300.0) \\ \hlineFA & 60,000.00 & & 0.00 & (16,970.66) \\ \hline FCF & $(62,300,00) & $20,078.58 & $21,479.70 & $37,015.72 \\ \hline \end{tabular}