A new project has an initial cost of $136,000. The equipment will be depreciated on a straight-line basis to a book volue of $41,000 at the end of the four-year life of the project The projected net income each year is $14,100,$17,500,$22,200, and $14,000, respectively. What is the average accounting return? 20.52% 24.93% 19.15% 9.97% 22.72%