How do I calculate the Internal Rate of Return?

J K L M N o Q R 77 78 79 80 81 Using NPV function: 82 Rate: 8.6% Year 83 O Amount (105,500) 1 When 0 84 85 5 What Investment wind down cc Cash Inflows cash Inflows Amount (105,500) (5,275) 36,500 91,250 Factor Present Value 1.0000 (105,500) 0.6499 (3,492) 3.2397 119,295 0.6499 60,407 2 86 3 1-4 5 87 4 88 5 89 90 91 92 93 Net Present Value 70,710 Present value (1.67024) 94 95 IRR 96