Mystic Beverage Company is considering purchasing a new bottling machine. The new machine costs $244,311, plus installation fees of $19,784 and will generate earning before interest and taxes of $97,230 per year over its 9-year life. The machine will be depreciated on a straight-line basis over its 9-year life to an estimated salvage value of 0. Mystics marginal tax rate is 0%. Mystic will require $23,326 in NWC if the machine is purchased. Determine the annual cash flow in year 3 if the machine is purchased. round your answer to two decimals