Paymore Products places orders for goods equal to 75% of its sales forecast in the next quarter which has been provided in the below table.

	Quarter in Coming Year					Following Year
	First	Second	Third	Fourth		First Quarter
Sales forecast	$404	$336	$344	$392		$392

On average, one-third of sales are collected in the quarter that they are sold, and two-thirds are collected in the following quarter. Assume that sales in the last quarter of the previous year were $344. Also, two thirds of the quarter's orders are paid for in the current quarter and the remainder is paid in the following quarter. Assuming that Paymores labor and administrative expenses are $73 per quarter and that interest on long-term debt is $48 per quarter, work out the net cash flow for Paymore for the coming year using the below table. (Do not round intermediate calculations.)

Sources of cash:

Collection on AR

Uses of cash:

Payment of AP

Labor and admin

Interest on long term debt

Total uses of cash:

Net cash inflow/(outflow)

Do each quarter 1-4