Waterway Company is considering two different, mutually exclusive capital expenditure proposals. Project A will cost $445,000, has an expected useful life of 14 years, a salvage value of zero, and is expected to increase net annual cash flows by $68,000. Project B will cost $325,00, has an expected useful life of 14 years, a salvage value of zero, and is expected to increase net annual cash flows by $51,000. A discount rate of 10% is appropriate for both projects. Compute the net present value and profitability index of each project. (If the net present value is negative, use either a negative sign preceding the number eg -45 or parentheses eg (45). Round present value answers to 0 decimal places, e.g. 125 and profitability index answers to 2 decimal places, e.g. 15.25. For calculation purposes, use 5 decimal places as displayed in the factor table provided.) Net present value - Project A$ Profitability index - Project A Net present value - Project B$ Profitability index - Project B Which project should be accepted based on Net Present Value? Project A or B should be accepted Which project should be accepted based on profitability index? Project A or B should be accepted