Beyer Company is considering the purchase of an asset for $205,000. 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 $ 73,000 $ 57,000 $ 78,000 $ 138,000 $ 36,000 $ 382,000 a. Compute the net present value of this investment. (Round your answers to the nearest whole dollar.) b. Should Beyer accept the investment?

Year	Net Cash Flows	Present Value of 1 at 15%	Present Value of Net Cash Flows
1
2
3
4
5
Totals	$0		$0
Amount invested
Net present value			$0