Following is information on two alternative investments. Beachside Resort is considering building a new pool or spa. The company requires a 8% return from its Investments. Initial investment Net cash flows in: Pool $ (178,000) $ (123,000) Year 1 41,800 33,800 Year 2 57,800 51,800 Year 3 82,095 67,800 Year 4. 92,200 73,800 Year 5 66,800 25,800 Compute the Internal rate of return for each of the projects using excel functions. (Round your answers to 2 decimal places.) Pool Spa IRR