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

Year	Cash Flow (A)				Cash Flow (B)
0	$	67,000			$	77,000
1		26,500				18,500
2		35,000				21,500
3		24,500				33,000
4		11,500				237,000

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