Calculate the Accounting Rate of Return on average investment $($expressed to two decimal places$)$

Option $2$ is to operate a printing shop in a busy shopping mall. This option would require the company to spend R$2700000$ for printing equipment that has an estimated useful life of four years, with a R$400000$ salvage value. The cash revenues are expected to be R$2600000$ per year and cash expenses are expected to be R$1700000$ per year.