Ivanhoe Corporation, which operates an amusement park, is considering a capital investment in a new ride. The ride would cost $123,000 and have an estimated useful life of 5 years. The park will sell it for $63,500 at that time. (Amusement parks need to rota rides to keep people interested.) The ride will be expected to increase net annual cash flows by $21,900. The company's borrowing rate is 8%. Its cost of capital is 10%. Click here to view the factor table. Calculate the net present value of this project to the company. (If the net present value is negative, use either a negative sign preceding number e.g. 45 or parentheses e.g. (45). For calculation purposes, use 5 decimal places as displayed in the factor table provided, e.g. 1.2512 Round present value answer to 0 decimal places, e.g. 125.) Net present value \$ eTextbook and Media