KADS, Incorporated has spent $320,000 on research to develop a new computer game. The firm is planning to spend $120,000 on a machine to produce the new game. Shipping and installation costs of the machine will be capitalized and depreciated using bonus depreciated; they total $42,000. The machine has an expected life of three years, a $67,000 estimated resale value, and falls under the MACRS seven-year class life. Revenue from the new game is expected to be $520,000 per year, with costs of $170,000 per year. The firm has a tax rate of 21 percent, has an opportunity cost of capital of 12 percent, and expects net working capital to increase by $60,000 at the beginning of the project.

What will the cash flows for this project be?

\begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{1}{|c|}{ Year } & 0 & 1 & 2 & 3 \\ \hline FCF & & & & \\ \hline \end{tabular}