Parker \& Stone, heorporated, is looking at setting up a new inanutacturing plant in South Park to peocuce garden tooks. The compunty bought some land s1x years ago for $7.5 milion in anticiomion of using it as a warehouse and distrbution sine, buk the company has since decided to rent facilities elsewhere, if the land were sold today, the company would net $10.4 milion, The company now wants to buid its new manufacturing plam on this tand; the plant will cost $21.6 milion to buid, and the site requees $9 to.000 worth of g racing before it is sultable for construction. What is the proper cash flow amount to use as the initipl invertiment in foed assets when evaluating this project? Nates Do not round intermediafe calculations and enter your answer in dollars, not millions, rounded to the nearest whole rumbet, e9.+1,234.567