Koyal Mount Games would like to invest in a division to develop sortware tor video games. To evaluate this decision, the firm first attempts to project the working capital needs for this operation. Its chief financial officer has developed the following estimates (in millions of dollars): (To copy the table below and use in Excel, click on icon in the upper right corner of table.) Assuming that Royal Mount currently does not have any working capital invested in this division, calculate the cash flows associated with changes in working capital for the The cash flow associated with the change in working capital for year 1 is $ million. (Round to the nearest integer.)