please abswer both if youre able to. Please show work so i can learn how to do it! :)

A projecteques a $2.500.000 investment for new machinery with a five-yearfe and a salvague of SBOR 000. The project impected to yield an income of $204620 per year and ref cash flow of $704000 per year for the next five years. The project's accounting rate of returns ME 23 aos th Vextra Corporation is consigning the purchase of equipment Cosong 536,500 The propeded cash Wow S1200, 10 be received at the end of each year the machine has a set of 4 years and a Salvage value Vextra requires a return is vestments. The present value of an annuity of forfferent periods follows Periods 2 3 12 0.8929 16901 2.6018 1.013 Compute the net present out of this investment under the near whole ola