Cash Payback Period, Net Present Value Method, and Analysis GWH Publications Inc. is considering two new magazine products. The estimated net cash flows from each product are as follows: Year Primitive Camping $114,000 Lakeside Fishing 1 $95,000 2 93,000 112,000 3 80,000 77,000 4 73,000 54,000 5 23,000 45,000 Total $383,000 $383,000