flows of $$30,000,$ and Location $2$ is expected to have the following unequal annual net cash flows:

$\backslash$table$[[$Year $1,$$$68,000,$Year $5],[$Year $2,51,000,$Year $6],[$Year $3,31,000,$Year $7],[$Year $4,29,000,$Year $8]]$

Determine the cash payback period for both location proposals.

Location $1$ years

Location $2$ years