For the given cash flows, suppose the firm uses the NPV decision rule. Year Cash Flow 0 $ 162,000 1 54,000 2 85,000 3 69,000 Requirement 1: At a required return of 8 percent, what is the NPV of the project? (Do not round intermediate calculations. Round your answer to 2 decimal places (e.g., 32.16).) NPV $ Requirement 2: At a required return of 20 percent, what is the NPV of the project? (Do not round intermediate calculations. A negative amount should be indicated by a minus sign. Round your answer to 2 decimal places (e.g., 32.16).)