Buy Coastal, Inc., imposes a payback cutoff of three years for its international investment projects.

Year	Cash Flow (A)				Cash Flow (B)
0	$	61,000			$	71,000
1		23,500				15,500
2		29,000				18,500
3		21,500				27,000
4		8,500				231,000

What is the payback period for both projects? (Round your answers to 2 decimal places. (e.g., 32.16))

	Payback period
Project A	years
Project B	years

Which project should the company accept?

	Project B
	Project A