Equipment D has a cost of shs 150,000,000 and net cash flows of shs 70,000,000 per year for 6 years. A substitute equipment B would cost shs 150,000,000 and generate a net cash flow of shs 180,000,000 for 5 years. The required rate of return for both projects is 12%. Calculate the (NPV) Net Present Value and the (IRR) Internal rate of return for equipment D and B