A firm evaluates all of its projects by applying the IRR rule. Year Cash Flow -$ 155,000 0 61,000 78,000 2 62,000 3 What is the project's IRR? (Do not round intermediate calculations and enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.) Internal rate of return % If the required return is 13 percent, should the firm accept the project