Scoth Corp is contemplating purchasing equipment that would increase sales revenues by $274,000 per year and cash operating expenses by $130,000 per year. The equipment would cost $560,000 and have a 5 year life with a $65,000 salvage value. The annual depreciation would be $90,000. Assuming the company's discount rate is 15%, the net present value of the investment is closest to the factors below for a 15% discount rate can be used to solve this problem): Periods Present Value of $1 2 Present Value of an Annuity of $1 0.870 1.626 2.283 2.855 3 .352 3 0.870 0.756 .658 0.572 0.497 0 4 5 1 Multiple Choice 0 $209000 0 $40500 0 $(159588) 0 $(44863)