7 A firm utilizes a strategy of capital rationing, which is currently $375,000 and is considering the following two projects Project A has a cost of $335,000 and the following cash flows year 1 $140,000 year 2 $150,000; and year 3 $100,000. Project has a cost of $365,000 and the following cash flows year 1$220,000 year 2 $110,000, and year 3 $150,000. Using a 6% cost of capital, what is the internal rate of return of project