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

a. At a required return of 9 percent, what is the NPV of the project?

b. At a required return of 20 percent, what is the NPV of the project?

Note: 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.

\begin{tabular}{cr} Year & Cash Flow \\ 0 & $158,000 \\ 1 & 58,000 \\ 2 & 81,000 \\ 3 & 65,000 \end{tabular}