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: (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. Initial investment (for two hot air balloons) $ 420,000 Useful life 10 years Salvage value $ 50,000 Annual net income generated $ 37,800 BBSs cost of capital 11% Assume straight line depreciation method is used. Required: Help BBS evaluate this project by calculating each of the following: Accounting rate of return. Payback period. Note: Round your answer to 2 decimal places. Net present value (NPV). Note: Negative amount should be indicated by a minus sign. Round your answer to 2 decimal places. Recalculate the NPV assuming BBS's cost of capital is 15 percent. Note: Negative amount should be indicated by a minus sign. Round your answer to 2 decimal places.