(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 36 percent marginal tax rate. This project will also produce $190,000 of depreciation per year. In addition, this project will cause the following changes in year 1: Without the Project Accounts receivable Inventory Accounts payable $60,000 105,000 74,000 With the Project $93,000 181,000 119.000 The free cash flow of the project in year 1 is $. (Round to the nearest dollar.)