You aje evaluating alproject for The Farstroke golf club, guaranteed to correct that nasty slice. You estimate the sales price of The Farstroke to be $420 per unit and sales volume to be 1,200 units in year 1;1,325 utits in year 2 ; and 1,000 units in year 3 . The project has a 3-ypar life. Variable costs amount to $235 per unit and fixed costs are $100,000 per yeat. The project requires an initial investment of $159,000 in assets, whichican be depreciated usiog bonus depreciation. The actual market value of these assets at the end of year 3 is expected to be $33.000. NWC fequirements at the beginning of each year will bevpproximately 20 percent of the projected sales during the coming yepat. The tax rote is 21 percent and the required return on the project is 10 percent. What chahge in NW occurs at the end of year 1? (Enter a decrease as a negative amount using a minus sign.)