Average Rate of Return Method, Net Present Value Method, and Analysis The capital investment committee of Overnight Express Inc. is considering two investment projects. The estimated income from operations and net cash flows from each investment are as follows: Distribution Center Expansion Internet Tracking Technology Income from Net Income from Net Year Operations Cash Flow Operations Cash Flow 1 $34,200 $105,000 $72,000 $168,000 34,200 105,000 55,000 142,000 34,200 105,000 27,000 100,000 34,200 105,000 12,000 68,000 34,200 105,000 5,000 47,000 Total $171,000 $525,000 $171,000 $525,000