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

Year	Cash Flow
0	$	158,000
1		58,000
2		81,000
3		65,000

At a required return of 9 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 $ At a required return of 20 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.) NPV $