For the given cash flows, suppose the firm uses the NPV decision rule. Cash Flow Year 0 -$ 148,000 1 68,000 2 3 71,000 55,000 a. At a required return of 9 percent, what is the NPV of the project? Note: Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16. 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. a. NPV b. NPV 4