Beyer Company is considering the purchase of an asset for $250,000. It is expected to produce the following net cash flows. The cash flows occur evenly within each year. Assume that Beyer requires a 12% return on its investments. (PV of $1, FV of $1, PVA of $1, and FVA of $1) (Use appropriate factor(s) from the tables provided.)

	Year 1				Year 2				Year 3				Year 4				Year 5				Total
Net cash flows		$	79,000			$	57,000			$	74,000			$	161,000			$	52,000			$	423,000

Year	Net Cash Flows	Present Value of 1 at 12%	Present Value of Net Cash Flows
1	(Answer)	(Answer)	(Answer)
2	(Answer)	(Answer)	(Answer)
3	(Answer)	(Answer)	(Answer)
4	(Answer)	(Answer)	(Answer)
5	(Answer)	(Answer)	(Answer)
Totals	$0		$x
Amount invested			(Answer)
Net present value			$x