Project S has a cost of $$10,000$ and is expected to produce benefits $($cash flow$)$ of $$3,000$ per year for $5$ years. Project L costs $$25,000$ and is expected to produce cash flow of $$7,400$ per year for $5$ years. Calculate the two projects$$ NPV and IRR assuming a cost of capital of $12\%.$Internal rate of return $($IRR$)?$