Consider the following two mutually exclusive projects:

Year	Cash Flow (A)				Cash Flow (B)
0	$	357,000			$	46,500
1		38,000				23,300
2		58,000				21,300
3		58,000				18,800
4		433,000				13,900

Whichever project you choose, if any, you require a return of 14 percent on your investment.

a-1	What is the payback period for each project? (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.)

Project A _______ Years

Project B _______ Years