Bierko Company is considering two different, mutually exclusive capital expenditure proposals. Project A will cost \($395,000\), has an expected useful life of 10 years, a salvage value of zero, and is expected to increase net cash inflows by \($70,000\). Project B will cost \($220,000\), has an expected useful life of 10 years, a salvage value of zero, and is expected to increase cash flows by \($40,000\). A discount rate of 9% is appropriate for both projects. Compute the net present value and profitability index of each project. Which project should be accepted?