Ponzi Products produced 94 chain-letter kits this quarter, resulting in a total cash outlay of $11 per unit. It will sell 47 of the kits next quarter at a price of $12, and the other 47 kits in the third quarter at a price of $13. It takes a full quarter for Ponzi to collect its bills from its customers. (Ignore possible sales in earlier or later quarters.) (Negative amount should be indicated by a minus sign.)

c.	What are the cash flows for the company in the third quarter?

d. What is Ponzi's net working capital in the next quarter?