A firm evaluates all of its projects by applying the IRR rule. Year 0 1 2 Cash Flow -$154,000 62,000 77,000 61,000 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? (Click to select)