Suppose that Linksys is considering the development of a wireless home networking appliance, called HomeNet, that will provide both the hardware and the software necessary to run an entire home from any Internet connection. Linksys's receivables are 15.7% of sales and its payables are 15.1% of COGS. Forecast the required investment in net working capital for HomeNet assuming that sales and cost of goods sold (COGS) will be as follows:

Year Sales COGS $23,607 $9,543 $26,458 $10,696 $23,697 $9,580 $8,549 $3,456