0= -175+(200/1+irr)
The IRR for an initial expenditure of $175 and the receipt of one positive cash flow of $200 is=14.29%.
Because, you only have one cash flow, then just divide the cash flow of $200 by the initial expenditure of $175 to get your IRR, thus:
200/175=1.1429 - 1=.1429 X 100=14.29%
