Royal Mount Games would like to invest in a division to develop software for video games. To evaluate this decision, the firm first attempts to project the working capital needs for this operation. Its chief financial officer has developed the following estimates (in Millions of dollars) (To copy the table below and use in Excel, click on loon in the upper right comer of table.) Year 1 Year 2 Year 3 Year 4 Year 5 1 Cash 7 10 14 15 14 2 Accounts receivable 19 22 25 23 26 3 Inventory 6 7 12 13 16 4 Accounts payable 16 19 23 25 32 Assuming that Royal Mount currently does not have any working capital invested in this division, calculate the cash flows associated with changes in working capital for the first five years of this investment (Enter increases as negative numbers since they are uses of cash.) The cash flow associated with the change in working capital for year 1 is $ million (Round to the nearest Integer)