Sheridan Company accumulates the following data concerning a proposed capital imvestment: cash cost $206,530, net annual cash flows $37,000, and present value factor of cash inflows for 10 years is 5.89 (rounded). (If the net present value is negative, use either a negative sign preceding the number eg 45 or parentheses eg(45). Determine the net present value, and indicate whether the investment should be made. Net present value \$ The investment be made