Beyer Company is considering the purchase of an asset for $195,000. It is expected to produce the following net cash flows. The cash flows occur evenly within each year. Assume that Beyer requires a 9% return on its investments. (PV of $1. EV of $1, PVA of $1, and FVA of $1 (Use appropriate factor(s) from the tables provided.) Year 5 Total Year 1 $81,000 $57,000 $82,00 $159,90 $39,000 $418,000 Year 2 Year 3 Year 4 Net cash flows a. Compute the net present value of this investment. (Round your answers to the nearest whole dollar.) Net Cash Flows Present Value of 1 at996 Present Value of Net Cash Flows Year $ (195,000) Totals Amount invested Net present value S (195,000) b. Should Beyer accept the investment? O Yes O No