Hsung Company accumulates the following data concerning a proposed capital investment: cash cost $154,386, net annual cash flows $37,900, and present value factor of cash inflows for 10 years 4.34 (rounded). (If the net present value is negative, use either a negative sign preceding the number eg -45 or parentheses eg (45).) Determine the net present value, and indicate whether the investment should be made. Net present value $ ?? The investment should or should not be made.