2. The company is considering a project involving the purchase of new equipment. Change the data area of your worksheet to match the following: Use Exhibit 14B-1 and Exhibit 14B-2. (Use appropriate factor(s) from the tables provided.) A 1 Chapter 14: Applying Excel B 23 4 Data Example E 5 Cost of equipment needed $ 270,000 6 Working capital needed $ 40,000 7 Overhaul of equipment in four years $ 35,000 8 Salvage value of the equipment in five years $ 35,000 9 Annual revenues and costs: 10 Sales revenues $ 440,000 11 Cost of goods sold $ 270,000 12 Out-of-pocket operating costs $ 90,000 13 Discount rate 14 %