KADS, Inc., has spent $440,000 on research to develop a new computer game. The firm is planning to spend $240,000 on a machine to produce the new game. Shipping and installation costs of the machine will be capitalized and depreciated; they total $54,000. The machine has an expected life of three years, a $79,000 estimated resale value, and falls under the MACRS 7-year class life. Revenue from the new game is expected to be $640,000 per year, with costs of $290,000 per year. The firm has 21 percent tax rate, opportunity cost of 11 percent and net working capital to increase by 120,000 at beginning. What are cash flows for project?