Pena Company is considering an investment of $27,000 that provides net cash flows of $9,000 annually for four years. (a) If Pena Company requires a 10% return on its investments, what is the net present value of this investment? (PV of $1, FV of $1. PVA of $1, and EVA of $1) (Use appropriate factor(s) from the tables provided. Round your present value factor to 4 decimals.) (b) Based on net present value, should Pena Company make this investment? Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Required A Required B What is the net present value of this investment? Years 1-41 Initial investment Net present value Net Cash Flows PV Factor Present Value of Net Cash Flows 8,400 ( 3.3121 27,822 27,215 $ 607 Required A Required B >