I need help with the last section of this excel file. Are my calculations for net cash flows correct? If not please explain exactly how they should be calculated. Please also double check my change in working capital numbers. Thank you!

	YEAR	0	1	2	3	4
SALES REVENUE:
	Season Pass Market
	# of Passes		4800	5160	5547	5963
	Price per Pass		$730.00	$751.90	$774.46	$797.69
	SEASON PASS SALES REVENUE	$3,504,000.00	$3,879,804.00	$4,295,929.62	$4,756,625.47
	Daily Lift Tickets
	# of Tickets Sold		1,200,000	1344000	1505280	1685914
	Price per Ticket		$60.00	$61.80	$63.65	$65.56
	DAILY LIFT TICKET SALES REVENUE	$72,000,000.00	$83,059,200.00	$95,811,072.00	$110,528,521.80
	TOTAL SALES REVENUE		$ 75,504,000.00	$ 86,939,004.00	$ 100,107,001.62	$ 115,285,147.27
VARIABLE COSTS:
	Season Pass Market
	# of Passes		4800	5160	5547	5963
	cost per Pass		$600.00	$618.00	$636.54	$655.64
	Season Pass Costs		$2,880,000.00	$3,188,880.00	$3,530,887.38	$3,909,558.66
	Daily Lift Tickets
	# of Tickets Sold		1,200,000	1344000	1505280	1685914
	Price per Ticket		$27.00	$27.81	$28.64	$29.50
	Lift Ticket Costs		$32,400,000.00	$37,376,640.00	$43,117,691.90	$49,740,581.18
	TOTAL VARIABLE COSTS		$35,280,000.00	$40,565,520.00	$46,648,579.28	$53,650,139.84
FIXED COSTS:
	Marketing & Administrative		15,000,000	15,300,000	15,606,000	15,918,120
	Depreciation		14290000	24490000	17490000	12490000
	TOTAL FIXED COSTS		29,290,000	39,790,000	33,096,000	28,408,120
	EARNINGS BEFORE INTEREST And TAXES (EBIT)		$ 10,934,000.00	$ 6,583,484.00	$ 20,362,422.34	$ 33,226,887.43
	Corporate Tax Expense		$ 3,826,900.00	$ 2,304,219.40	$ 7,126,847.82	$ 11,629,410.60
	After-tax Earnings (EBIT(1-t))		$ 7,107,100.00	$ 4,279,264.60	$ 13,235,574.52	$ 21,597,476.83
Add:	Depreciation		14290000	24490000	17490000	12490000
	Operating cash flows		$ 31,147,100.00	$ 38,714,264.60	$ 40,869,474.52	$ 44,434,254.83
OTHER ITEMS
Level of Working Capital	15,000,000	$ 13,040,850.60	$ 15,016,050.24	$ 17,292,772.09	0
Change in Working Capital		$ 1,959,149.40	$ (1,975,199.64)	$ (2,276,721.85)	$ 17,292,772.09
Less:	Change in WC		$1,959,149.40	-$1,975,199.64	-$2,276,721.85	$17,292,772.09
Less:	Capital Expenditure	100,000,000
Add:	Asset sales proceeds					30,000,000
Add:	Tax savings from capital losses					434000
NET CASH FLOW FROM ASSETS	-115,000,000	$ 33,106,249.40	$ 36,739,064.96	$ 38,592,752.67	$ 92,161,026.92