Amaro Hospital, a not-for-profit institution not subject to income taxes, is considering the purchase of new equipment costing $20,800 to achieve cash savings of $5,200 per year in operating costs. The estimated useful life is 10 years, with no residual value. The minimum expected return is 14%. Required What is the net present value of this investment? (Round answer to 0 decimal places. Use the tables to determine the PV factor.) Net Present Value $ What is the accrual accounting rate of return based on the initial investment? (Round answer to 0 decimal places, Assuming straight-line depreciation.) Accounting Rate of Return 195