5. Given the following data, answer the questions below the table: Cardinal Company is considering a five-year project that would require a $2,975,000 investment in equipment with a useful life of five years and no salvage value. The company's discount rate is 14%. The project would provide net operating income in each of five years as follows: $2,735,000 $1,000,000 $1,735,000 Sales Variable expenses Contribution margin Fixed expenses: Advertising, salaries, and other fixed out-of-pocket costs Depreciation Total fixed expenses Net operating income $735,000 $595,000 $1,330,000 $405,000 Which item(s) in the income statement shown above will not affect cash flows? (Pick the items from the following: Sales; Variable Expenses; Advertising, salaries, and other fixed out-of-pocket costs; and/or Depreciation Expense) What is the project's annual net cash inflows? What is the project profitability index for this project? (Round your answer to 2 decimal places.)