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High Breeze is considering expanding on some land that it currently owns. The initial cost of the land was $357,900 and it is currently valued at $364,500. The company has some unused equipment that it currently owns valued at $29,000 that could be used for this project if $8,600 is spent for equipment modifications. Other equipment costing $157,900 will also be required. What is the amount of the initial cash flow for this expansion project? Reminder - show your work