Based on the following, obtain the Incremental Cash Flow and determine the IRR for the project:

• 24.68%
• 17.97%
• 19.32%
• 22.04%

\begin{tabular}{|l|r|r|r|r|r|r|} \hline & \multicolumn{6}{|c|}{ Year } \\ \hline & 0 & 1 & 2 & 3 & 4 & 5 \\ \hline Investment in Equipment & -1200.00 & & & & & \\ \hline Equipment Salvage Value & & & & & & 255.14 \\ \hline Investment in Working Capital & -35.00 & -3.00 & -3.00 & -4.00 & 0.00 & 0.00 \\ \hline Working Capital Recovery & & & & & & 45.00 \\ \hline Operating Cash Flow & & 355.30 & 424.70 & 419.14 & 394.95 & 394.95 \\ \hline \end{tabular}