suppose that calloway golf would like to capitalize on phil michelson winning the open championship in 2013 by releasing a new putter. the new product will require new equipment for $401,877.00 that will be depreciated using the 5-year macrs schedule. the project will run for 2 years with the following forecasted numbers: year 1 year 2 putter price $63.89 $63.89 units sold 18,796.00 10,128.00 cogs 39.00% of sales 39.00% of sales selling and administrative 18.00% of sales 18.00% of sales calloway has a 12.00% cost of capital and a 39.00% tax rate. the firm expects to sell the equipment after 2 years for a nsv of $146,626.00. what is the project cash flow for year 2? (include the terminal cash flow here)