1.Find the net present value, rounded to the nearest penny, of the cash flows below, assuming the discount rate is 23%.

Year	Cash Flow
0	-695
1	349
2	230
3	363

2.

Find the net present value, rounded to the nearest penny, of the cash flows below, assuming the discount rate is 20%.

Year	Cash Flow
0	-673
1	326
2	444
3	487