Following is information on two alternative investments. Beachside Resort is considering building a new pool or spa. The company requires a 9% return from its investments. Initial investment Pool $ (179,000) Spa $ (124,000) Net cash flows in: Year 1 41,900 33,900 Year 2 57,900 51,900 Year 3 82,195 67,900 Year 4 92,300 73,900 Year 5 66,900 25,900 Compute the internal rate of return for each of the projects using excel functions. (Round your answers to 2 decimal places.) Pool Spa IRR % %