(Related to Checkpoint 12.1) (Calculating changes in net operating working capital) Tetious Dimensions is introducing a new product and has an expected change in net operating income of $755,000. Tetious Dimensions has a 33 percent marginal tax rate. This project will also produce $185,000 of depreciation per year. In addition, this project will cause the following changes in year 1: Without the Project With the Project Accounts receivable $54,000 $92,000 Inventory 94,000 182,000 Accounts payable 71,000 121,000 (Click on the icon in order to copy its contents into a spreadsheet.) What is the project's free cash flow in year 1