Pena Company is considering an investment of $32,920 that provides net cash flows of $9,500 annually for four years. (a) If Pena Company requires a 5% return on its investments, what is the net present value of this investment? (PV of $1. EV of \$1. PVA of \$1, and FVA of \$1) (Use appropriate factor(s) from the tables provided. Round your present value factor to 4 decimais.) (b) Based on net present value, should Pena Company make this investment? Complete this question by entering your answers in the tabs below. What is the net present value of this investment