DeBarry Corporation makes an investment of $51,000 that yields the following cash flows: Year 1 2 a 4 5 Cash Flow $12,00 12,000 18,000 20,000 22,eee o. What is the present value with a 7 percent discount rate (cost of capital? (Use a Financial colculator to arrive at the answers. Do not round intermediate calculations, Round the final answer to the nearest whole dollar.) Net present value $ b. What is the IRR? (Do not round intermediate calculations. Round the final answer to 2 decimal places.) IRR % c. Would you make the same decision under both parts a and b? Yes No