Management of Sheridan Measures, Inc., is evaluating two independent projects. The company uses a $11\mathrm{.}0$ percent discount rate for

such projects. The costs and cash flows for the projects are shown in the following table.

a$.$ What are the IRRs for the projects? $($Round answers to $3$ decimal places, e$.$g$.15\mathrm{.}257\%.)$ Does the IRR criterion indicate a different descision than the NPV criterion? yes or no