In its first year of operation, a new entrepreneurial start-up has quarterly cash flows of -17.9 in Q1, -2.2 in Q2, 11.1 in Q3, and 15.0 in Q4 (all in $10k). Suppose that cash flows are reported at the end of each quarter, and that the quarterly discount factor is 6.0%. What is this cash flow's value at the beginning of the second year? Round your answer to two decimals (in $10k). Your