Aaroa Heath is soeking part-time employment whille be attends school. He is considering purchasing technical equipment thes wilf enabie him to start a smail training services compary that will offer tutorial services over the lnternet. Aaron expocts demand for the service to grow rapidly in the first two years of operation as customers learn about the avaliability of the lnternet assistance. Thereaher. he expects demand to stabilize. The following table presents the expected cash flows: IT addition to these cosh flows, Aaron expects to pay $20,700 for the equipment. He also expects to pay $3,200 for a major evertiaul and updating of the equlpment at the end of the second year of operation. The equipment is expected to have a 51,400 salvage value and a four year useful life. Aaron desires to eam a tate of teturn of 9 percent (PV of S) and PVA. of Si) (Use appropriate factor(s) from the tablet provided.) Required a. Calculate the net present value of the investment opportunity. (Negative amount should be indicated by a minus sign. Aound intermediate calculations and final antwer to 2 decimal places.] b. Indicate whether the investment opportunity is expected to earn a retum that is abeve or below the desired rate of return and Whether it should be accepted