Lisa's Pet Shop is considering the purchase of a new delivery van. Lisa Smith, owner of the shop, has compiled the following estimates in trying to determine whether the delivery van should be purchased: Cost of the van $42,100 Annual net cash flows 7,180 Salvage value 5,180 Estimated useful life 8 years Cost of capital 10% Present value of an annuity of 1 5.33493 Present value of 1 0.46651 Lisa's assistant manager is trying to convince Lisa that the van has other benefits that she hasn't considered in the initial estimates. These additional benefits, including the free advertising the store's name painted on the van's doors will provide, are expected to increase net cash flows by $500 each year.