Kay's Nautique is considering a project that will require additional inventory of $128,000 and will also increase accounts payable by $45,000 as suppliers are willing to finance part of these purchases. Accounts receivable are currently $80,000 and are expected to increase by 10% if this project is accepted. What is the initial project cash flow needed for net working capital?
a. $75,000
b. $91,000
c. $99,000
d. $136,000
e. $181,000