A firm evaluates all of its projects by using the NPV decision rule. At a required return of 12 percent, the NPV for the following project is $ ________ and the firm should accept the project. At a required return of 31 percent, the NPV is $ ________ and the firm should reject the project. (Do not include the dollar signs ($). Negative amounts should be indicated by a minus sign. Round your answers to 2 decimal places (e.g., 32.16))

Year     Cash Flow

0       -$30,000

1         21,000

2         16,000

3          9,000