Balloons By Sunset (BBS) is considering the purchase of two new hot air balloons so that it can expand its desert sunset tours Various formation about the proposed investment follows (Eute Value 1 Present Value of 51. Euture Yus.nouitet 51. Present Valu. Att 51 ) (Use appropriate factors from the tables provided.) 9 years Initiativestment for two hot air balloons $ 411 000 Usefe Salvage value $ 51000 Annual net income generated 38634 885's cost of capital Assume straight line depreciation methods used Required: Help BBS evaluate this project by calculaong each of the following 1. Accounting rate of return (Round your answer to 2 decimal places 2. Payback period (Round your answer to 2 decimal places.) 3. Net present Value (NPV) (Do not round intermediate calculations. Negative amount should be indicated by a minus sign. Round the final answer to nearest whole dollar.) 4. Recalculate the NPV assuming Bess cost of capital is 14 percent (Do not round intermediate calculations. Negative amount should be indicated by a minus sign. Round the final answer to nearest Whole dollar years 1 Accounting rate stratum 2 Payback period Not present value Not present value osuming 11% cont of capital