BB Sdn Bhd is a construction company located in Bangi, Selangor, incorporated on 1 November 2015. Due to the COVID-19 outbreak, the company faced financial problems that made the company's Chief Executive, Mr. Samad to figure out how and when to best allocate the firm's financial resources among alternative opportunities to create future value for the company. Currently, Mr. Samad is considering four proposals for the construction of new loading facilities that will include the latest in ship loading/unloading equipment. After careful 2 analysis, the company's management accountant, Ms. Chung has developed the following information about the four proposals: Proposal 1 Proposal 2 Proposal 3 Proposal 4 Payback period 4 years 4.5 years 6 years 7 years Net present value RM90,000 RM170,000 RM160,000 RM300,000 Internal rate of return 12% 14% 11% 13% Accrual accounting rate of return 8% 6% 4% 7% Required: As a management accountant of the company, advise the Chief Executive on how the information above can be used in the decision-making process for each proposal of the new loading facilities.