please help me answer # 3&4 of this problem

Balloons By Sunset (BBS) is considering the purchase of two new hot air balloons so that it can expand its desert sunset tours. Various information about the proposed investment follows: (Future Value of S1. Present Value of $1. Future Value Annuty of \$1, Present Value Annuity of \$1) (Use oppropriate factor(s) from the tables provided.) Assume straight line depreciation method is used. Required: Help BES evaluate this project by calculating each of the following 1. Accounting rate of return. (Round your answer to 2 decimol pleces.) 2 Payback period. (Round your onswer to 2 decimal pleces.) 3. Net present value (NPV) (Do not round intermediate calculations. Negative amount should be indicated by a minus sign. Round the final onswer to nearest whole dollar.) 4. Recalculate the NPV assuming BBS's cost of capital is 12 percent. (Do not round intermediate calculations. Negative amount should be indicated by a minus sign. Round the final answer to nearest whole dollor.)