The Regal Company manufactures 2 types of bicycles at their Ohio facility. Information on sales and expenses is as follows: Total Dirt Touring Sales 210,000 150,000 60,000 Variable costs (93,000) (60,000) (33,000) Contribution Marg. 117,000 90,000 27,000 Advertising (traceable to products) (20,000) (14,000) (6,000) Depreciation (17,000) (9,000) (8,000) Joe (Production Supervisor) Salary (23,000) (13,000) (10,000) Factory Rent (42,000) (30,000). (12,000) Net Income (Loss) 15,000 24,000 (9,000) REQUIRED: If the sale of touring bikes is discontinued, what is the effect on the cash flow of the company? Show your calculations