66. (Appendix) Microsoft Co. is considering the purchase of a P100,000 machine that is expected to result in a decrease of P15,000 per year in cash expenses. This machine, which has no residual value, has an estimated useful life of 10 years and will be depreciated on a straight-line basis. For this machine, the accounting rate of return would be a. 10 percent. 15 percent. b. C. 30 percent. d. 35 percent.