A business is comparing two alternative investment projects. Project $A,$ an investment in a new machinery costs GHS $90,000.$ Project B$,$ a purchase of sales outlet costs GHS $110,000.$ Projects A and $B$ have resale values of $7,000$ and $9,000$ respectively. The expected net cash flows from each of the projects is shown below. Using the Annual or Average Rate of Returnmethod, select the investment with the higher percentage annual return

$\backslash$table$[[$Year$,$Project A$,$Project B$],[$Year $1,20,000,10,000],[$Year $2,30,000,20,000],[$Year $3,40,000,40,000],[$Year $4,20,000,60,000],[$Year $5,20,000,50,000]]$