JB Enterprises is considering replacing a$3-$year$-$old computer system with a$$ new, improved system. The company paid an engineering firm$$ $$1,000$ to review new systems and make a recommendation. Based on their$$ recommendation, a new system has been selected that allows for better order processing and production efficiency. If the new system is$$ purchased, revenues are expected to increase by$$ $$5,000$ per year and operating costs are expected to decrease by$$ $$2,500$ per year. The new system will cost$$ $$9,000$ plus$$ $$200$ for shipping and$$ $$800$ for installation. Both the old and the new computer systems are$3-$year MACRS assets for depreciation purposes. Depreciation rates are$33\mathrm{.}33\%$ in year$$ one, $44\mathrm{.}44\%$ in year$$ two, $14\mathrm{.}82\%$ in year$$ three, and$7\mathrm{.}41\%$ in year four. The$$ company's tax rate is$40\%.$ If the new system is$$ purchased, the old computer system will be sold for$$ $$2,000.$ The old system originally cost$$ $$6,000.$ Additional net working capital of$$ $$600$ will be required for this project. After $3$ years, the new system will be obsolete and will be replaced. JB Enterprises expects the salvage value of the new system to be$$ $$900$ at the end of year three.

The final year adjustments or terminal year cash flows$($salvage $+/-$ tax effects$+$ recovery of net working$$ capital$)$ for year three$$ equal: