Sheridan Corporation, an amusement park, is considering a capital investment in a new exhibit. The exhibit would cost $$195,029$ and

have an estimated useful life of $10$ years. It can be sold for $$60,000$ at the end of that time. $($Amusement parks need to rotate exhibits

to keep people interested.$)$ It is expected to increase net annual cash flows by $$27,300.$ The company's borrowing rate is $8\%.$ Its cost of

capital is $10\%.$ Click here to view PV table.

Calculate the net present value of this project to the company and determine whether the project is acceptable. $($If the net present value

is negative, use either a negative sign preceding the number eg $-45$ or parentheses eg $(45).$ For calculation purposes, use $5$ decimal places as

displayed in the factor table provided. Round present value answer to $O$ decimal places, e$.$g$.125.)$

Net present value $

The project