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 $404,208.00 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 $61.04 $61.04 Units sold 18,557.00 11,693.00 COGS 40.00% of sales 40.00% of sales Selling and Administrative 21.00% of sales 21.00% of sales Calloway has a 12.00% cost of capital and a 39.00% tax rate. The firm expects to sell the equipment after 2 years for a NSV of $139,024.00. What is the project cash flow for year 2? (include the terminal cash flow here)