Adriana Company is considering two alternative projects, X and Y. Both projects will have the same investment cost but different cash flows for the next 5 years: PROJECT X Cash Flow (S) (100,000) 50,000 40,000 20,000 20,000 10,000 PROJECT Y Cash Flow (S) (100,000) 10,000 20,000 20,000 40,000 70,000 Year 3 4 5 For these two independent projects X and Y, use the following capital budgeting techniques: 1. Payback Period 2. Accounting rate of return 3. 4. Profitability index Net Present Value