A company is considering two alternative invesments: Project A Cost $9,725 Useful life 5 years Annual net cash flow $2,500 Residual Value $2,000 Required Rate of Return 14% Project B $ 5,028 5 years $1,500 $1,000 12% Determine the accounting rate of return for Project A. A. 42.6% OB. 16.3% C. 14.0% OD. 23.0%