Company A is considering an investment in a new project that requires an initial investment of $100,000. The project will generate cash flows of $25,000, $35,000, and $40,000 in years 1, 2, and 3, respectively. The company’s required rate of return is 10%. Determine whether the project should be accepted or rejected based on the net present value (NPV) and internal rate of return (IRR) methods.