Blue Marlin Company is considering the purchase of new equipment for its factory. It will cost $246,000 and have a $49,200 salvage value in five years. The annual net income from the equipment is expected to be $27,060, and depreciation is $39,360 per year. Calculate Blue Marlin's accounting rate of return and payback period for the equipment (Do not round Intermediate calculations. Round your Payback period to 2 decimal places.) Accounting Rate of Retum Payback Period % Year Citrus Company is considering a project that has estimated annual net cash flows of $37,275 for ten years and is estimated to cost $175,000. Citrus's cost of capital is 8 percent Determine the net present value of the project. (Future Value of $1. Present Value of $1. Future Value Annuity of $1. Present Value Annuity of $1.) (Use appropriate factor(s) from the tables provided. Negative amount should be indicated by a minus sign. Round your final answer to 2 decimal places.) Net Present Value Based on NPV, determine whether project is acceptable to Citrus. Acceptable Unacceptable Vaughn Company has the following information about a potential capital investment: Initial investment Annual cash inflow Expected lite cost of capital $ 420,000 $ 87,000 9 years 1. Calculate the net present value of this project. (Future Value of S1. Present Value of St. Future Value Annulty of S1, Present Value Annuity of $1) (Use appropriate factor(s) from the tables provided. Round the final answer to nearest whole dollar.) Net Present Value