Kolbys Korndogs is looking at a new sausage system with an installed cost of $690,000. This cost will be depreciated straight-line to zero over the projects 5-year life, at the end of which the sausage system can be scrapped for $92,000. The sausage system will save the firm $224,000 per year in pretax operating costs, and the system requires an initial investment in net working capital of $49,000. What is the aftertax salvage value of the equipment? What is the annual operating cash flow?