Kingbird Company is considering two different, mutually exclusive capital expenditure proposals. Project A will cost $404,000, has an expected useful life of 12 years and a salvage value of zero, and is expected to increase net annual cash flows by $67,000. Project B will cost $283,000, has an expected useful life of 12 years and a salvage value of zero, and is expected to increase net annual cash flows by $49,000. A discount rate of 10% is appropriate for both projects: Click here to view the factor table. Calculate the net present value and profitability index of each project. (If the net present value is negative, use either a negative sign preceding the number eg. 45 or parentheses eg. (45). Round present value answers to O decimal places, e.g. 125 and profitability index answers to 2 decimal places, es. 15.52. For calculation purposes, use 5 decimal places as displayed in the factor table provided, eg. 1.25124. Which project should be accepted based on net present value? Which project should be accepted based on profitability index