QS 24-14 (Algo) Net present value of an annuity LO P3 Pena Company is considering an Investment of $27,160 that provides net cash flows of $8,200 annually for four years. (a) If Pena Company requires a 7% return on Its investments, what is the net present value of this Investment? (PV of $1, FV of $1, PVA of \$1, and FVA of \$1) (Use approprlate factor(s) from the tables provlded. Round your present value factor to 4 decimals.) (b) Based on net present value, should Pena Company make this Investment? Complete this question by entering your answers in the tabs below. What is the net present value of this investment