A company planning to purchase a machine for OMR 250,000 and will have a scrap value of OMR 50,000 at the end of its useful life of 5 years. The profit after tax and depreciation are estimated to be as follows: Year 3 5 PAT (OMR) 70,000 50,000 80,000 40,000 35,000 Calculate the accounting rate of return?