4. Fred Toppings, Inc. is considering the purchase of a new oven in their pizzaria. It will cost $205,000 and generate ammal cash inflows of $25 000. Determine the payback penod. 5. Brown Company is considering the purchase of new equipment that will cost $400,000 and last 12 years. It is expected that net income will increase by $30,000 a year. Determine the accounting rate of return