For the given cash flows, suppose the firm uses the NPV decision rule. Year Cash Flow -$ 148,000 0 1 2 3 64,000 75,000 59,000 a. At a required return of 12 percent, what is the NPV of the project? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) b. At a required return of 21 percent, what is the NPV of the project? (A negative answer should be indicated by a minus sign. Do not round Intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) es a. NPV b. NPV