sansariff company invests in a new piece of equipment costing $40,000. the equipment is expected to yield the following amounts per year for the equipment's four-year useful life: cash revenues $ 60,000 cash expenses (32,000) depreciation expenses (straight-line) (10,000) income provided from equipment $ 18,000 cost of capital 14% what is the net present value of this investment in equipment, assuming no taxes are paid?