Balloons By Sunset (BBS) is considering the purchase of two new hot air balloons so that it can expand its desert sunset tours Various information about the proposed investment follows: Assume straight line depreciation method is used. Required: Help BBS evaluate this project by calculating each of the following: Accounting rate of return (Round your answer to 1 decimal place.) Payback period (Round your answer to 2 decimal places.) Net present value (NPV). (Future Value of $1. Present Value of $1. Future Value Annuity of $1. Present Value Annuity of $1) (Use appropriate factor(s) from the tables provided. Negative amount should be indicated by a minus sign.) Recalculate the NPV assuming BBS's cost of capital is 20 percent (Future Value of $1 Present Value of $1. Future Value Annuity of $1. Present Value Annuity of $1.) (Use appropriate factor(s) from the tables provided. Negative amount should be indicated by a minus sign.)