following data: 27. Your company has proposed Capital Investment that has a 3-year weful life with the Original Cost of Investment Residual Value: Year ene Net Annual Cash Flow Year two Net Annual Cash Flow Year three Net Annual Cash Flow Minimum acceptable Rate of Return: Annual Net Income Use the following Present Value of $1 table for parts a, and b Year (period) 3 58% 10% 12% 0943 0.890 0.109 0.826 0751 0.797 0.712 320,000 S $10,000 $12,000 55,000 10% $3,200 per year 15% 0.870 6.754 0.65 a) Calculate the Net Present Value (NPV) of the investment. Please indicate "positive (+)", "negative (-)" with your answer). b) Calculate the Present Value Index of the investment (round to 0.000). c) Calculate the Cash Payback Period of the Investment (round to 0.0 years). If it is greater than 3 years write">3 years". d) Calculate the investment's Average Rate of Return (round to 00.0%). e) Based on your calculations above, is the investment's Internal Rate of Return (IRR) greater or less than the Minimum acceptable Rate of Return (10%)? Explain why