Please provide the internal rate of return based on the statement of cash flows below (2024 and 2025). Explain the solutions so that I can learn.

For the year ended December 31, 2024 Cash flow from operating activities Inflow Cash Service Fees for Consultation Cash Service Fees from Consultation with Written Advice or Opinion Cash Service Fees for Environmental Impact Assessment Cash Service Fees for Permit and Certificate Processing Cash Service Fees from Lawsuits Outflow Payment of various operating expenses Net cash flow from operating activities Cash flows from investing activities Inflow Initial cash investment of Chiong Initial cash investment of Cruz Initial cash investment of Dastas Initial cash investment of de Guzman Initial cash investment of Dela Rama Initial cash investment of Hernandez Initial cash investment of Malimban Initial cash investment of Manguerra Outflow Purchase of office supplies Purchase of furniture and fixtures Purchase of office equipment Purchase of other appliances Net cash flowing from investing activities Cash in Bank, end of year \begin{tabular}{|r|r|} \hline P1,920,000.00 & \\ \hline P432,000.00 & \\ \hline P145,000.00 & \\ \hline P220,000.00 & \\ \hline P465,000.00 & \\ \hline & P3,182,000.00 \\ \hline & P1,553,624.84 \\ \hline & P1,628,375.16 \\ \hline \end{tabular} P192,640.42 P192,640.42 P192,640.42 P192,640.42 P192,640.42 P192,640.42 P192,640.42 \begin{tabular}{r|r} P192,640.42 & \\ \hline P1,541,123.36 \end{tabular} P12,117.40 P76,585.00 P199, 895.00 P62,183.00 Statement of Cash Flows For the year ended December 31, 2025 Cash flow from operating activities Inflow Cash Service Fees for Consultation Cash Service Fees from Consultation with Written Advice or Opinion Cash Service Fees for Environmental Impact Assessment Cash Service Fees for Permit and Certificate Processing Cash Service Fees from Lawsuits Outflow Payment of various operating expenses Net cash flow from operating activities Cash flows from investing activities Inflow Initial cash investment of Chiong Initial cash investment of Cruz Initial cash investment of Dastas Initial cash investment of de Guzman Initial cash investment of Dela Rama Initial cash investment of Hernandez Initial cash investment of Malimban Initial cash investment of Manguerra Net cash flowing from investing activities Net increase in cash and cash equivalents Cash in Bank, beginning of Year Cash in Bank, end of year P350,780.40 P1,190,342.96 P2,818,718.12