3 3 points eBook H Pena Company is considering an investment of $26,945 that provides net cash flows of $8,500 annually for four years. (a) if Pena Company requires a 7% return on its investments, what is the net present value of this investment? (PV of $1. EV of $1. PVA of $1, and EVA of S1) (Use appropriate factor(s) from the tables provided. Round your present value factor to 4 decimals.) (b) Based on net present value, should Pena Company make this investment? Complete this question by entering your answers in the tabs below. Require A Required B What is the net present value of this investment? Present Value of Net Cash Flows PV Factor A Years 1-41 Net Cash Flows S 8.500 Initial investment P Net present value Regre Required > Che