Beginning of 202 1 $1,000,000 {$1,000,000} {$1,000,000} #44 {$1,000,000} {$1,000,000} Beginning of 2022 $290,000 $258,929 $255,507 $258,929 $255,507 Beginning of 2023 $310,000 $247,130 $240,641 $506,059 $496,148 Beginning of 2024 $380,000 $270,476 $259,894 $776,535 $756,042 Beginning of 2025 $400,000 $254,207 $241,033 $1,030,742 $997,075 Beginning of 2026 $490,000 $278,039 $260,146 $1,308,782 $1,257,220 NPV = $308,782 $257,220 QUICKER METHOD: USE AN EXCEL FORMULAII $308,782 $257,220 Internal Rate Of Return = 22'73% Investment is covered (payback) in 2025 (inflation n (IRRJ considered) and in 2026 {inflation considered] Return on Investment (ROI) not considering inflation= 30.87896 Type the value in cell 322 into cell C11. What happens to cell F20 and F21? Why does this happen