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 Annuly of \$1.) Note: Use appropriate factor(s) from the tables provided. 1. Accounting rate of return. Note: Round your answer to 2 decimal places. 2. Payback period. Note: Round your answer to 2 decimal places. 3. Net present value (NPV). Note: Do not round intermediate calculations. Negatlve amount should be indicated by a minus sign. Round thelFinal answer to nearest whole dollar. 4. Recalculate the NPV assuming BBS's cost of capital is 14 percent. Note: Do not round intermediate calculations. Negative amount should be indicated by a minus sign. Round the final answer to \begin{tabular}{|l|r|l|} \hline 1. Accounting rate of return & 20.31 & % \\ \hline 2. Payback period & 5.16 & years \\ \hline 3. Net present value & & \\ \hline 4. Net present value assuming 14% cost of capital & & \\ \hline \end{tabular}