The Sylviа Cоrpоrаtiоn is considering investing in some clock mаking equipment that would cost $156,000, have a salvage value of $15,000 and estimates that it would increase cash flows during its four year useful life as follows: Year 1 $24,000 Year 2 49,000 Year 3 63,000 Year 4 52,000 Using an interest rate of four percent, what is the net present value of the investment? As needed, use time value of money factors with at least four decimal places and then round your final answer to the nearest whole dollar.