Subject 1 (20%) The "Global Logistics Solutions" company aims to evaluate its available investments. In particular, there are four different available investments (A-D) with the following information regarding the estimated cash flows: Year Investment A Investment B Investment C Investment D 0 -70.000,00 -60.000,00 -70.000,00 -70.000,00 1 25.000,00 15.000,00 0,00 0,00 2 25.000,00 15.000,00 0,00 0,00 3 25.000,00 15.000,00 50.000,00 0,00 4 25.000,00 15.000,00 50.000,00 20.000,00 5 25.000,00 0,00 50.000,00 140.000,00 It is considered that acceptable investment is any investment which has a payback period less than 4 years. Using this information, you are required to: a. Calculate the Simple Payback period for all the investments. Then you are required to evaluate which of the investments should be considered as acceptable. (15%) b. Rank the investments based on the Simple Payback Method (5%)