5) A project is estimated to cost $27,589. The estimated annual cash flow is $8,200 for five years. Assume the company has a minimum acceptable rate of return of 10%. Required: Using the Present Value of an Annuity of $1 on the last page of this assignment, determine (1) the net present value of the project, rounded to whole dollars, and (2) the present value index, rounded to two decimal places. Be sure to show all your work