As a result of a slowdown in operations, Tradewind Stores is offering employees who have been terminated a severance package of $97,000 cash paid today; $97,000 to be paid in one year; and an annuity of $33,000 to be paid each year for 3 years. Required: What is the present value of the package assuming an interest rate of 11 percent? (Future Value of $1, Present Value of $1, Future Value Annuity of $1, Present Value Annuity of $1.) Note: Use appropriate factor(s) from the tables provided. Round the final answer to nearest whole dollar. Olive Company is considering a project that is estimated to cost $236,500 and provide annual net cash flows of $57,523 for the next five years. Required: What is the internal rate of return for this project? Note: Round your answer to 2 decimal places