3. Dierks Bentley Tools Co. is considering investing in a specialized equipment costing $800,000. The equipment has a useful life of 5 years and a residual value of $100,000. Depreciation is calculated using the straight line method. The expected net cash inflows from the investment are given below: Year 1 $200,000 250,000 50,000 45,000 35,000 $680,000 What is the accounting rate of return on the investment