Average Rate of Return Method, Net Present Value Method, and analysis for a Service Company

The capital investment committee of Ellis Transport and Storage Inc, is considering two investment projects. The estimated income from operations and net cash flows from each investment are as follows:

$\backslash$table$[[$Year$,$Warehouse,Tracking Technology$],[\backslash$table$[[$Income from$],[$Operations$]],\backslash$table$[[$Net$],[$Cash$],[$Flow$]],\backslash$table$[[$Income from$],[$Operations$]],\backslash$table$[[$Net$],[$Cash$],[$Flow$]]],[1,$$$61,400,$$$135,000,$$$34,400,$$$108,000$