This is a subjective question, hence you have to write your answer in the Jext-Field given below. (A) Implementation of strategy through projects requires attention to several key areas What are those areas? Explain. (B.) Project A has an initial investment of Rs. 19 lakhs and projected cash inflows of Rs. 5,00,000 for 5 years. Project B has an initial investment of Rs. 33.75 lakhs and projected cash inflows of Rs. 9,00,000 for 5 years. Assume the discount rate to be 9 percent during Year 1 and thereby increases by 1 percent each year. Work out the NPV of the two projects and compare the results. Which project should be approved? Why? [8]