Suppose that Calloway golf would like to capitalize on Phil Michelson winning the Open Championship in 2013 by releasing a new putter. The new product will require new equipment for $403,914.00 that will be depreciated using the 5-year MACRS schedule. The project will run for 2 years with the following forecasted numbers: Year 1 Year 2 Putter price $61.91 $61.91 Units sold 19,535.00 11,464.00 COGS 39.00% of sales 39.00% of sales Selling and Administrative 20.00% of sales 20.00% of sales Calloway has a 15.00% cost of capital and a 40.00% tax rate. The firm expects to sell the equipment after 2 years for a NSV of $158,098.00. What is the project cash flow for year 2? (include the terminal cash flow here)