You are evaluating a project for The Ultimate recreational tennis racket, guaranteed to correct that wimpy backhand. You

estimate the sales price of The Ultimate to be $$480$ per unit and sales volume to be $1,000$ units in year $1$;$1,250$ units in

year $2$; and $1,325$ units in year $3.$ The project has a $3-$year life. Variable costs amount to $$265$ per unit and fixed costs are

$$100,000$ per year. The project requires an initial investment of $$189,000$ in assets, which can be depreciated using bonus

depreciation. The actual market value of these assets at the end of year $3$ is expected to be $$43,000.$ NWC requirements

at the beginning of each year will be approximately $20$ percent of the projected sales during the coming year. The tax rate

is $21$ percent and the required return on the project is $12$ percent. $($Use SL depreciation table$)$

What will the cash flows for this project be$?$

Note: Negative amounts should be indicated by a minus sign. Round your answers to $2$ decimal places.