A firm has a project with the following cash flows: Year Cash Flow O -$ 28,200 12,200 IN - 15,200 11,200 The appropriate discount rate is 13 percent. What is the IRR for this project? (Do not round intermediate calculations and enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.) IRR Should the firm accept the project? O Reject O Accept