You are evaluating a new product. In year $3$ of your$$ analysis, you are projecting pro forma sales of $$$$4\mathrm{.}7$ million and cost of goods sold of $$$$2\mathrm{.}82$ million. You will be depreciating a $$$$1\mathrm{.}2$ million machine for $5$ years using$$ straight$-$line depreciation. Your tax rate is $28\%.$Finally$,$ you expect net working capital to increase from $$$$190$ comma $000$ in year $2$ to $$$$300$ comma $000$ in year $3.$ What are your pro forma earnings for year$3?$ What is your pro forma free cash flow for year$3?$