The coffee bar will require an immediate incremental investment of $80,000 to buy furniture, equipment, and utensils. This is the only capital investment required during the five-year period. At the end of this time, additional capital would be required to continue operating the coffee bar, and no capital would be recovered if it were shut down. The coffee bar is expected to have annual sales of $275,000 and food and materials expenses of $50,000 per year. The coffee bar is also expected to increase wage and salary expenses by 5.5% and utility expenses by 3.0%. Because the coffee bar will reduce floor space available for display of other merchandise, sales of other items in the store are expected to decline by 8.0%. a. Calculate net incremental cash flows for the coffee bar in years 1 to 5. Note: Pay careful attention to the effect of using floor space for the small coffee bar on both revenues and costs for the current operation. b. Assume that the owners have the capital needed to install the coffee bar and that they place a 7.0% opportunity costs on those funds. Should the coffee bar be installed? Why or why not