To open a new store, Linton Tire Company plans to invest $290,000 in equipment expected to have a five -year useful life and no salvage value. Linton expects the new store to generate annual cash revenues of $319,000 and to incur annual cash operating expenses of $187,000. Lintons average income tax rate is 35 percent. The company uses straight-line depreciation.

Required

Determine the expected annual net cash inflow / outflow from operations for each of the first four years after Linton opens the new store. (Negative amounts should be indicated by a minus sign.)