The capitalvestment committee of Arches Landscaping Company is considering two capital investments. The estimated income from operations and net cash flows from each investment are as follows: Front-End Loader Greenhouse Net Cash N et Cash Income from Operations Income from Operations Year 14100 $216.000 $5,000 57.000 41.00 152.000 $135.000 135.000 135,000 135,000 41.500 41,800 41.800 33,000 15,000 128,000 8.000 61,000 135.000 Total $209,000 $675,000 $209,000 $675,000 Each project requires an investment of $380,000. Straight-line depreciation will be used, and no residus value is expected. The committee has selected a rate of 12% for purposes of the net present al analysis Year 1 2 Present Value of $1 at Compound Interest 10 12 15% 20% 0 .943 .90 0.93 0.870 0.833 0 0.06 0.797 0.756 0.694 0 .840 0.75 0.712 0.658 0.579 0.572 0.482 0.747 0.601 0.42 3 0.502 0.424 0.30 0.20 0.100 la. Compute the average rate of return for each investment. If required, round your answer to one decimal place. Average Rate of Return Front-End Loader Greenhouse 1b. Compute the net present value for each investment. Use the present value of $1 table above. If required, use the minus sign to indicate a negative net present value. Front-End Loader Greenhouse Present value of net cash flow Amount to be invested Net present value