5.1 Calculate the Payback Period (expressed in years, months and days). (3 marks) 5.2 Calculate the Accounting Rate of Retum on average inwestment (expressed to two decimal places). (5 marks) 5.3 Identify TWO (2) reasons why Umdloti Limited should not use the accounting rate of retum to evaluate capital investments. (2 marks) 5.4 Calculate the Net Present Value. (4 marks) 5.5 Calculate the Internal Rate of Return (expressed to two decimal places) if the net cash flows are R320 000 per year for five years. Your answer must include two net present value calculations (using consecutive rates/percentages) and interpolation. (6 marks) INFORMATION