The ABC Co. is analyzing a project that has projected sales of $189,400 and costs of $102,300. The project requires an investment in inventory of $15,000. Fixed assets of $80,000 are needed and will be depreciated using the MACRS three year class. Accounts payable will increase by $36,000. The increases in inventory and account payable will revert back to normal at the end of the project's life. An interest expense of $11,000 will be incurred annually. The project has a life of 3 years. At the end of the three years, the equipment has a salvage value of $26,000. The company requires a 10% rate of return. The tax rate is 34%. What is the total cash flow in year 0? What is the total cash flow in year 1? What is the annual cash flow in year 3?