Capital Budgeting Techniques for Net Present Value (NPV): A company is evaluating two mutually exclusive investment projects: Project A and Project B. Project A requires an initial investment of $200,000 and has expected cash flows of $50,000 per year for 5 years. Project B requires an initial investment of $250,000 and has expected cash flows of $70,000 per year for 5 years. If the company's discount rate is 10%, calculate the net present value (NPV) for each project and determine which project should be accepted based on NPV analysis. Discuss the advantages and limitations of NPV as a capital budgeting technique in investment appraisal.