Gray Diamond Leisure is evaluating a $10-$year project that would require an initial investment in equipment of $$396,000.$ The equipment would be depreciated to $$96,000$ over $6$ years using straight$-$line depreciation. For each year of the project, Gray Diamond Leisure expects relevant revenue associated with the project to be $$399,000$ per year. Relevant costs associated with the project are expected to be $$321,000$ in years $1$ and $2,$ and $$362,000$ in years $3$ and later. The tax rate is $10$ percent.

Input instructions: Round your answers to the nearest dollar.

What is the relevant operating cash flow associated with the project expected for year $2?$ What is the relevant operating cash flow associated with the project expected for year $4?$ dollars dollars