Without using the five-step method (therefore by calculating the net cash flows for each year), calculate the NPV and IRR (by financial calculator) of a 5-year project with an initial investment of $ 130,000 today. hui, amortizable at 20% on the declining balance, whose annual cash flows (before tax) (end of year) are successively $ 55,000, $ 30,000, $ 25,000, $ 15,000 and $ 12,000, with a residual value equal to the undepreciated portion of the capital cost in 5 years and for which the minimum acceptable rate of return is 13% per year. The corporate tax rate is 25%. (Half-year rule applicable)