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 $3,871,407 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 $3,612,836. An engineer was hired to study the land at a cost of $899,854, 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 $5,455,290 million to build, and the site requires $1,042,924 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