Vernon Company is considering investing in two new vans that are expected to generate combined cosh inflows of $31,000 per year. The vans' combined purchose price is $95,500. The expected life and salvage value of each are eight years and $20,000, respectively. Vernon has an average cost of capital of 14 percent. (PV of \$1 and PVA of \$1) Note: Use appropriate factor(s) from the tables provided. Required a. Calculate the net present value of the investment opportunity. Note: Negative amount should be Indicated by a minus sign. Round your Intermedlate calculations and final answer to 2 decimal places. b. Indicate whether the investment opportunity is expected to earn a return that is above or below the cost of capital and whether it should be accepted