A project has estimated annual cash flows of $95,000 for 4 years and is estimated to cost $260,000, Assume a minimum acceptable rate of return of 10%. Following is a table for the present value of $1 at compound interest: Following is a table for the present value of an annuity of $1 at compound interest: a. Determine the net present value of the project. \$) b. Determine the present value index. Round your answer to two decimat places