Parker & Stone, Incorporated, is looking at setting up a new manufacturing plant in South Park to produce garden tools. The company bought some land six years ago for $$7\mathrm{.}2$ million in anticipation of using it as a warehouse and distribution site, but the company has since decided to rent facilities elsewhere. If the land were sold today, the company would net $$10$ million. The company now wants to build its new manufacturing plant on this land; the plant will cost $$21\mathrm{.}2$ million to build, and the site requires $$870,000$ 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?

Note: A negative answer should be indicated by a minus sign. Do not round intermediate calculations and enter your answer in dollars, not millions, rounded to the nearest whole number, e$.$g$.,1,234,567.$

Answer is complete but not entirely correct.

$\backslash$table$[[$Cash flow,$$32,070,000$