In a dairy plant, milk at 4°C is pasteurized continuously at 72°C at a rate of 12 L/s for 24 h a day and 365 days a year. The milk is heated to the pasteurizing temperature by hot water heated in a natural-gas-fired boiler that has an efficiency of 82 percent. The pasteurized milk is then cooled by cold water at 18°C before it is finally refrigerated back to 4°C. To save energy and money, the plant installs a regenerator that has an effectiveness of 82 percent. If the cost of natural gas is $1.10/therm (1 therm 105,500 kJ), determine how much energy and money the regenerator will save this company per year