Brief Exercise 12-2 Hsung Company accumulates the following data concerning a proposed capital investment: cash cost $203,570, net annual cash flows $37,800, and present value factor of cash inflows for 10 years is 5.65 (rounded). (If the net present value is negative, use either a negative sign preceding the number eg -45 or parentheses eg (45).) Determine the net present value, and indicate whether the investment should be made. Net present value $ The investment be made