A and B COMPANY puchase a machine .the cost of capital is 12% .the cost ofd the machine is $35,000 and is expected to provide additional net cash flows of $5000 per year .the machine will last for 15 years .calculate the NPV and IRR. (B) The machine are willing to offer a permanent service contract for an annual fee of $500 .this will keep the machine new always for ever. the net cash flows will be reduced to $4500 per year .calculate npv and irr for the purchase accompained by service contract.