What is the value in year 12 of a $2,700 cash flow made in year 5 if interest rates are 8 percent? (Do not round intermediate calculations. Round your answer to 2 decimal places.) Value in year 12 What annual rate of return is earned on a $4,000 investment made in year 7 when it grows to $5,400 by the end of year 11? (Do not round intermediate calculations. Round your answer to 2 decimal places.) Annual rate of return