Parker \& Stone, Inc., is looking at setting up a new manufacturing plant in South Park to produce garden tools. The company bought some land 4 years ago for $9,221,623 in anticipation of using it as a warehouse and distribution site, but the company has since decided to rent these facilities from a competitor instead. If the land were sold today, the company would net $3,714,521. An engineer was hired to study the land at a cost of $968,723, and her conclusion was that the land can support the new manufacturing facility. The company wants to build its new manufacturing plant on this land; the plant will cost $4,969,357 to build, and the site requires $1,085,054 worth of grading before it is suitable for construction. What is the proper cash flow amount to use as the initial investment in fixed assets when evaluating this project