Pierre Computer Company is considering purchasing two different types of servers. Server A will generate net cash inflows of $26,000 per year and have a zero residual value. Server A's estimated useful life is three years, and it costs $42,000. Server B will generate net cash inflows of $27,000 in year 1, $14,000 in year 2, and 1,000 in year 3. Server B has a 54,000 residual value and an estimated useful life of three years. Server B also costs $42,000. Pierre Computer Company's required rate of return is 12%. Read the requirements Requirement 1. Calculate payback, accounting rate of return, net present value, and internal rate of return for both server investments. Use Microsoft Excel to calculate NPV and IRR. Begin with the payback period for Server A. (Round your answer to one decimal place, X.X.) Amount invested Expected annual net cash inflow Payback Server A $ 42,000 26.000 1.6 years Now determine the payback period for Server B. (Round your answer to one decimal place, XX.) The payback period for Server B is 3.0 years ARR Calculate the accounting rate of return (ARR) for both server investments. (Round all intermediary calculations to the nearest whole dollar. Round your answers to the nearest hundredth percent, X.XX%.) Average annual operating income Average amount invested Server A $ 12,000 21,000 57.14 % Server B $ 1,333 23,000 5.80 % Calculate the net present value (NPV) for both server investments. Use Microsoft Excel to calculate NPV. (Round the NPV calculations to the nearest whole dollar. Use parentheses or a minus sign for a negative net present value.) NPV Server A Server B