$($Related to Checkpoint $12\mathrm{.}1)($Calculating changes in net operating working capital$)$ Tetious Dimensions is introducing a new product and has an expected change in net operating income of $$790,000.$ Tetious Dimensions has a $31$ percent marginal tax rate. This project will also produce $$215,000$ of depreciation per year. In addition, this project will cause the following changes in year $1$ :

$\backslash$table$[[,$Without the'Project,With the Project$],[$Accounts receivable,$$59,000,$$$86,000$