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

$\backslash$table$[[$Year$,$Cash Flow,$],[0,-$$$163,000,],[1,53,000,],[2,,86,000],[3,70,000,]]$

a$.$ At a required return of $9$ percent, what is the NPV of the project? $($Do not round Intermedlate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

b$.$ At a required return of $19$ percent, what is the NPV of the project? $($A negative answer should be indlcated by a minus sign. Do not round Intermedlate calculatlons and round your enswer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

$\backslash$table$[[$a$.,$NFV$],[$b$.,$NFV$]]$