Valley Farms is considering a purchase of a tractor that costs $120,700. This tractor will generate annual net cash inflows of $31,300 for five years. The cost of capital is 8%. Present value factor of cash inflows for 5 years is 3.993. What is the net present value of the investment and should the company accept the investment? $4,281; Investment should be accepted. O$(7,256); Investment should NOT be accepted. $124,981; Investment should be accepted $35,800; Investment should be accepted $(21,644); Investment should NOT be accepted