For the given cash flows, suppose the firm uses the NPV decision rule.

Year Cash Flow

0 $ 161,000

1 55,000

2 84,000

3 68,000

Requirement 1: At a required return of 9 percent, what is the NPV of the project? (Do not round intermediate calculations. Round your answer to 2 decimal places (e.g., 32.16).)

Requirement 2: At a required return of 21 percent, what is the NPV of the project?