B2B company is considering the purchase of equipment that would allow the company to add a new product to its line. The equipment costs $216,000 and has a 12 year life and no salvage value. The expected annual income for each year from this equipment follows: Sale of new product $135000. Expenses, materials,labor, and overhead (except depreciation) 72000. Depreciation-equipment 18000. Selling, general and administrative expenses 13,500. Income 31,500. Compute the annual net cash flow. Compute the payback period. Compute the accounting rate of return for this equipment