Question 20 (3 points) Of the items listed below, the account(s) that is (are) NOT part of a firm's working capital is: plant and equipment marketable securities cash a and c Question 21 (3 points) Rishyendramoney's new project requires a net investment of $450,000. It has a profitability index of 1.25 based on the firm's 12 percent cost of capital. Determine the net present value of the project. $ 140,625 $ 112.500 $562,500 $1,012,500