Sheffield Company accumulates the following data for a proposed capital investment: cash cost, $188,592; net annual cash flows, $38,600; present value factor of cash inflows for 10 years, 5.22 (rounded). Determine the net present value, and indicate whether the company should make the investment. (If the net present value is negative, either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Net present value $ The investment be made