Cullumber Corporation is considering two alternative investments in excavating equipment. Investment A requires an initial investment of $$184,900,$ has positive cash flows of $$27,800$ per year, and has an estimated salvage value of $$21,000.$ Investment B requires an initial investment of $$235,300,$ has positive cash flows of $$32,400$ per year, and has an estimated salvage value of $$19,200.$ Each piece of equipment is expected to have a $12-$year useful life. Use Excel or a financial calculator to determine the internal rate of return of each project to decide which is more desirable. $($Round answers to $2$ decimal places, e$.$g$.9\mathrm{.}74\%.)$

is more desirable.