Compute the NPV for Project M if the appropriate cost of capital is 9 percent. Should the project be accepted or rejected? (Negative amount should be indicated by a minus sign. Do not round intermediate calculations and round your final answer to 2 decimal places.)

Project M
Time:	0	1	2	3	4	5
Cash flow:	$1,200	$390	$520	$560	$640	$140