A new project has an initial cost of $285,000. The equipment will be depreciated on a straight-line basis to a zero book value over the five-year life of the project. The projected net income each year is $13,600, $18,700, $21,080, $15,500, and $12,600, respectively. What is the average accounting return? Multiple Choice O 12.25% O O 8.13% O 10.49% O 4.839 d 11.44%