Natural Foods Inc. is planning to invest in new manufacturing equipment to make a new garden tool. The new garden tool is expected co generate additional annual sales of 9,300 units at $50 each. The new manufacturing equipment will cost $191,400 and is expected co have a 10 -year life and a $14,700 residual value. Selling expenses related to the new product are expected to be 5% of sales evenue. 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 2-9, and for the last year of the project. Use the minus sign to ndicate cash outflows. Do not round your intermediate calculations but, if required, round your final answers to the nearest dollar