Champ Farm Ltd. is considering the purchase of a combine harvester to harvest and sell wheat on one of its many properties. The combine harvester is expected to have a 10-year life. Other information pertaining to this potential investment follows: Cost of the combine harvester $406,771 $25,288 Annual cash receipts from the harvester $217,521 Annual cash disbursements from the harvester $141,389 Salvage value of harvester in 10 years $32,542 Champ Farm requires a minimum return on investment of: 8% At the end of the harvester's life, the working capital investment would no longer be required. : Calculate the net present value of harvesting wheat with the combine harvestor. Indicate whether Champ should undertake the investment, and why.