Swindler Ltd has completed a feasibility study costing $22,305 to determine if there is any benefit in purchasing a new asset. The machine will cost $357,491 and an additional $14,366 will need to be spent to have the machine in operational state. Before the machine can be used staff must be trained at a further cost of $9,135. The project is expected to last for 5 years and the Taxation Office has confirmed this. At the end of the project the machine will be fully de iated. Initial advertising costs are expected to $38,602 and additional stock of $58,453 will be needed. Wages will change from $85,000 to $58,752 and Fixed Costs will remain at $45,283. The new machine is expected to produce sales of $1,312,384 in the first year and will grow by 10% each year of the project. Material costs will be 28% of sales in each year. You are required to calculate the net cash flow (round to the nearest dollar and DO NOT include $ sign) that would appear in Year 1 of a Capital Budget. Assume the Australian Company tax Rate applies