Kauai Tools Inc, is planning to invest in new manufacturing equipment to make a new garden tool. The new garden tool is expected to generate additional annuat sales of 7,700 units at 544 esch. The new manufacturing equipment will cost $141,800 and is expected to have a 10-year life and a 510,900 residual value. Selling expenses related to the new product are expected to be 4% of sales revenue. The cost to manufacture the product includes the following on a per-unit basis: Determine the net cash flows for the first year of the project, Years 29, and for the last year of the project. Use the minus sign to indicate cash outflowi. Do not round your intermediate calculations but, if required, round your final answers to the nearest dollar. Kauai Tools Inc. Net Cash Flows