62Happy Birthday Bakery (HBB) decided to buy a new oven to bake its cakes. The cost is $90,000 with a useful life of 10 years and a salvage value of $10,000. The new oven runs with energy generated by solar panels; the monthly savings on gas bills are $4,500 a month. HBB has a RRR of 8%. If HBB decides to make this investment, what is the accrual accounting rate of return based on net initial investment?