37) Mr. Dinesh started a business with investment of Rs. One Lakh on 01/01/2018 expecting to get return of at least 8%. He received cash flows of Rs. 20,000 on 01/08/2018, Rs. 10,000 on 01/12/2018, Rs. 25,000 on 01/07/2019, and Rs. 10,000 on 31/12/2020. He had to spend Rs. 15,000 on 01/02/2019 and Rs. 10,000 on 01/01/2020 for maintenance of his machinery. On 1st January, 2021, after reviewing his business, Mr. Suresh said he would have been better off had he not started his business. Do you agree with him? Give reason. Please use appropriate Microsoft Excel Formulae.