Mendoza Industries is considering the purchase of a new machine that will cost the company $65.750. The machine is estimated to have a 5 year life and no residual value. The machine is expected to generate $23.000 of net cash inflows each year over the life of the asset Forecaster's minimum rate of return is 12% Present value factor of an ordinary annuity of $1 for 5 years at 12%=3 605 The net-present value (NPV)of the investment in the machine is: Multiple Choice $(14,614) $(17165) $17,165 O $(14,614) O $(17,165) $17,165 $14,614 On a statement of cash flows using the Indirect format, an increase in accounts payable is: Multiple Choice deducted from net income in the operating activities section ignored, since it is a noncash expenditure added to net income in the operating activities section included as an outflow in the financing activities section All of the following are period costs except Multiple Choice depreciation of office equipment O wages of factory workers advertising sales commissions