Beyer Company is considering the purchase of an asset for $210,000. It is expected to produce the following net cash flows. The cash flows occur evenly within each year. Assume that Beyer requires a 15% 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		$	88,000			$	49,000			$	84,000			$	163,000			$	51,000			$	435,000

a. Compute the net present value of this investment. (Round your answers to the nearest whole dollar.)

Year Net Cash Flows Present Value of 1 at 15% Present Value of Net Cash Flows 5 Totals Amount invested Net present value