Following is information on two alternative investments. Beachside Resort is considering building a new pool or spa. The company requires a $12\%$ return from its investments. $($PV of $$1,FV$ of $$1,$PVA of $$1,$ and FVA of $$1)$

Note: Use appropriate factor$($s$)$ from the tables provided.

$\backslash$table$[[\backslash$table$[[$Initial investment$],[$Net cash flows in:$]],,$Pool,Spa$],[,$Year $1,$$$(188,325),$$$(157,960)$