Assume that an investment requires an initial outlay of $479, 600 with no salvage value. The life of the investment is five years with the following yearly cash flows (in chronological sequence): $140, 900, $146, 500, $198, 400, $149, 100, and 5244.600. Required: Calculate the annual net income for each of the five years: Year 1: $ Year 2: $ Year 3: $ Year 4: $ Year 5: $ Calculate the following Average net income (round to the nearest dollar) $ Accounting rate of return (round to two decimal places)