The initial cost of remodeling a portion of a firms existing bookstore to make it a caf$,$ and of buying equipment is expected to be GHS $150,000.$ Cost of installation is $20\%$ of the machine cost. This investment is expected to have a life of $5$years, during which period it will be depreciated using straight line depreciation. The asset could be sold for a residual value of GHS $30,000$ at the end of the five years.The revenues in the first year are expected to be GHS $60,000,$ growing at $10\%$ a year for the next four years.There will be one employee, and the total cost for this employee in year $1$ is expected to be GHS $25,000$ growing at $5\%$ a year for the next four years. Yearly fixed cost of GHS $5000$ will be incurred. The cost of the material $($food$,$ drinks, etc.$)$ needed to run the cafe is expected to be $5\%$ of revenue in each of the $5$ years. An initial investment in NWC is to be $15\%$ of the first year's revenues has to be maintained; investments in the NWC are made at the beginning of years $1$ and $2$ at GHS $5,000.$ This investment will decline by $20\%$ in years $3$ and $4.$ The payback period for such investments is usually five years. The tax rate for the firm is $25\%$ and cost of capital is $12\mathrm{.}5\%$

A$.$ Estimate the cash flows assocated with the project

B$.$ Evaluate the viability ofthe project using the: Payback Period, Net Present Value, Profitability Index.