Wheels and more needs to maintain 8 percent of its sales in net working capital. the firm is considering a 5-year project which will increase sales from their current level of $110,000 to $146,000, $152,000, $158,000, $164,000, and $155,000 for years 1 to 5 of the project, respectively. what amount should be included in the project analysis cash flows for net working capital for year 3 of the project