For the given cash flows, suppose the firm uses the NPV decision rule Year Cash Flow S 144,000 69,000 70,000 54,000 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.) NPV S At a required return of 23 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.) NPVS