4. An investment at a new trucking firm costs $1,600,000 and is expected to last 5 years. The investment represents assets that will be depreciated $400,000 per year during years 14. Revenues are expected to be $600,000 for the first year and $800,000 for each of the next 4 years. Cash expenses will be $150,000 for the first year and then rise to $300,000 per year for the next 4 years. What is the accounting rate of return