Beyer Company is considering the purchase of an asset for $235,000. 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 $81,800 Year 2 $57,000 Net cash flows Year 3 $98,000 Year 4 $159,000 Year 5 $59,000 Total $454,000 a. Compute the net present value of this investment. b. Should Beyer accept the investment? Complete this question by entering your answers in the tabs below. Required A Required B 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 12% Present Value of Net Cash Flows 1 $ 81,000 2 57,000 98,000 3 4 159.000 $ 0 5 59,000 Totals $ 454.000 Amount invested Net present value $ 0