You are a financial manager for the Shah Corporation and the firm is considering a project which will require additional inventory of $134,000 and will also increase accounts payable by $37,000 as suppliers are willing to finance part of these purchases. Accounts receivable are currently $100,000 and are expected to increase by 8% if this project is accepted. What is the initial project cash flow related to net working capital? Detailed calculations must be provided to receive full marks.