Pena Company is considering an investment of $27,215 that provides net cash flows of $8,400 annually for four years. (a) If Pena Company requires a 8% 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? 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 Present Value of Net Cash Flows Net Cash Flows PV Factor 8,400 x 1.0000 $ Present value of cash inflows: Net present value 8,400