Exercise 10-5A (Algo) Determining net present value LO 10-2 Rooney Company is considering investing in two new vans that are expected to generate combined cash inflows of $33,000 per year The van' combined purchase price is $95,000. The expected life and salvage value of each are six years and $20,100, respectively. Rooney has an average cost of capital of 14 percent (PV of \$1 and PVA of \$1) Note: Use appropriate factor(s) from the tables provided. Required a. Cakculate the net present value of the investment opportunity Note: Negative amount should be indicated by a minus sign. Round your intermediate calculations and, final answer to 2 decimal places. b. Indicote whether the investment opportunity is expected to earn a retum that is above or below the cost of capital and whether it should be occepted