Your company is considering the replacement of an old delivery van with a new one that is more efficient. The old van cost $40,000 when it was purchased 5 years ago. The old van could be sold today for $7,000. The new van has an invoice price of $80,000, and it will cost $6,000 to modify the van to carry the company's products. Cost savings from use of the new van are expected to be $28,000 per year for 5 years. Working capital is expected to increase by $5,000 at the inception of the project, but this amount will be recaptured at the end of year five. Complete the worksheet in Excel before answering the question. Enter the free cash flow for year 5.