Poe Company is considering the purchase of new equipment costing $80,000. The projected annual cash inflows are $30,200, to be received at the end of each year. The machine has a useful life of 4 years and no salvage value. Poe requires a 10% return on its investments. The present value of $1 and present value of an annuity of $1 for different periods is presented below. Compute the net present value of the machine. PeriodsPresent Valueof $1 at 10%Present Value of anAnnuity of $1 at 10%1 0.9091  0.9091 2 0.8264  1.7355 3 0.7514  2.4869 4 0.6830  3.1699 

A. $15,731.
B. $(4,896).
C. $4,896.
D. $32,334.
E. $(15,731).


Answer: A

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