Fanning Company is considering investing in two new vans that are expected to generate combined cash inflows of $34,000 per year. The van' combined purchase price is $93,500. The expected life and salvage value of each are eight years and $21,200, respectively. Faniing has an average cost of capital of 14 percent. (PV of S1 and PVA of Si) (Use appropriate factor(s) from the tables provided.) Required a. Calculate the net present value of the investment opportunity. (Negative amount should be indicated by a minus sign. Round your intermediate calculations and final answer to 2 decimal places.) b. Indicote whether the investment opportunity is expected to earn a retuin that is above or below the cost of capital and whether it, should be accepted TABLE 1 PRESENT VALUE OF \$1 TABLE 2 PRESENT VALUE OF AN ANNUTTY OF $1