QUESTION $4$: According to the given table below, calculate

a$.$ the receipts,

b$.$ the expenditures,

c$.$ the net cash flow for the operation

d$.$ the NPV at $7\%$ discount rate.

Year $012345$

Sales $030003500300028000$

Acc. Receivable $03003503002800$

Bad Debt $6070600$

Purchases $400012001400160013000$

Acc. Payable $02402803202600$

Receipts

Expenditures

Net Cash Flow

NPV@$7\%$