19. Which one of the following is not a benefit if a small business chooses to use cloud accounting? O A. Data security is usually improved OB. Upfront investment costs are reduced O C. Back-ups are managed by the supplier OD Software updates are managed locally by data users 29. A project has the following cash flows. Year 0 32,000 Year 1 (76,800) Year 2 46,000 Which of the following pairs are the internal rates of return for the project? A. 115 % and 125 % B. 25% and 115 % C. 15 % and 25 % D. 15% and 125 %