urrent Attempt in Progress Sandhill, Inc., is considering investing in a new production line for eye drops. Other than investing in the equipment, the company needs to increase its cash and cash equivalents by $10,000, increase the level of inventory by $44,000, increase accounts receivable $25,000, and increase accounts payable by $5,000 at the beginning of the project. Sandhill will recover these changes in working capital at the end of the project 7 years later. Assume the appropriate discount rate is 15 percent. What are the present values of the relevant investment cash flows? (Do not round intermediate calculations. Round answer to 2 decimal places, e.g, 15.25.) Present value $