Wheels and More needs to maintain 8 percent of its sales in networking capital. The firm is considering a 5 - year project whichwill increase sales from their current level of $110,000 to$146,000, $152,000, $158,000, $164,000, and $155,000 for Years 1 to5 of the project, respectively. What is the cash flow from networking capital for Year 3 of the project?