Project S costs $15,000 and is expected to produce cash flows of $4,500 per year for 5 years. Project L costs $37,500 and is expected to produce cash flows of $11,100 per year for 5 years. Calculate the two projects NPVs and IRRs, assuming a cost of capital of 14 percent. Which project should be selected, assuming they are mutually exclusive, using each ranking method? Which should actually be selected?