Brett Collins is reviewing his compony's investment in a cement plant. The company paid $14,400,000 five years ogo to acquire the plant. Now top management is consideting an opportunity to sell it. The president wants to know whether the plant has met original expectations before he decides its fate. The company's desired rate of return for present value computations is 8 percent. Expected and actual cosh flows follow: (PV of S1 and PVA of S1) Note: Use appropriate factor(s) from the tables provided. Required a.\&b. Compute the net present value of the expected and actual cash flows as of the beginning of the investment. Note: Negative amounts should be indicated by o minus sign. Round your intermediate calculations and final answers to the nearest whole dollar