please give it in simple form, not use excel plz

1. For a good capital decision criterion, please match the following: (10 Marks) Adjust time value of money, Adjust for risks, Creating Value for the firm With NPV, Pay Back Period, IRR, Average Accounting Return, Profitability Index 2. Here are the cash flow forecast for two mutually exclusive projects: (10 Marks) Year Project A - 100 30 50 70 Cash Flow Dollars Project B -100 49 49 2 3 49 a) Which project would you choose if the opportunity cost of capital is 2%? b) Which would you choose if the opportunity cost of capital is 12%? c) Why does your answer change? Please show all workings