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