a. $20,000 decrease b. $4,000 increase c. $1,600 increase d. $12,000 decrease Which of the following are two methods of analyzing capital investment proposals that both ignore present value? a. internal rate of return and net present value b. net present value and average rate of return c. internal rate of return and average rate of return d. average rate of return and cash payback method Which method of evaluating capital investment proposals uses the concept of present value to compute a rate of return? a. cash payback period b. internal rate of return c. accounting rate of return d. average rate of return