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If the cost of capital of Opera House is 14 percent, should Opera House be acceptd on the basis of the IRR if it's cash

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If the cost of capital of Opera House is 14 percent, should Opera House be acceptd on the basis of the IRR if it's cash flows are as follows? Year Cash Flow 0 -$81,000 1 21,550 2 25,100 3 30,900 4 26,050 19,900 U W N

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