Ayayai Company accumulates the following data concerning a proposed capital investment: cash cost $171,540, net annual cash flows $38,000, and present value factor of cash inflows for 10 years 4.83 (rounded). (If the net present value is negative, use either a negative sign preceding the number e.g.-45 or parentheses e.g. (45).) Determine the net present value, and indicate whether the investment should be made. Net present value $ The investment be made. should should not