Pena Company is considering an investment of $27,000 that provides net cash flows of $9,000 annually for four years. (0) If Pena Company requires a 10% return on its investments, what is the net present value of this investment? (PV of S1. EV of $1. PVA of S1 and FVA of S1) (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? 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 1-4 Initial investment Net present value Present Value of Net Cash Flows x PV Factor Net Cash Flows $ 9,000 x $ Required B >