Soleh’s manager expresses a concern that Soleh has been late with several recent reports. Soleh writes an email about the incident to his colleague, Sam, saying that it is impossible to get the reports done in the time given. Sam replies, objectively noting that Soleh has been spending a lot of time on social media at work. Soleh responds with "I thought you were my friend." Soleh’s behavior is an example of

Sailcloth & more currently produces boat sails and is considering expanding its operations to include awnings for homes and travel trailers. the company owns land beside its current manufacturing facility that could be used for the expansion. the company bought this land 5 years ago at a cost of $319,000. at the time of purchase, the company paid $24,000 to level out the land so it would be suitable for future use. today, the land is valued at $295,000. the company has some unused equipment that it currently owns valued at $38,000. this equipment could be used for producing awnings if $12,000 is spent for equipment modifications. other equipment costing $490,000 will also be required. what is the amount of the initial cash flow for this expansion project?