Daniel's House of Music wants to purchase Transposelt, a system that transposes any song in its database and prints sheet music in the requested key. This system allows singers to obtain sheet music in keys that are suitable to their vocal range. The software for the system costs $$11,700$; a new computer and a laser printer costing $$3,850$ will be needed to run the system. Daniel estimates that the system will generate additional annual sales revenue of $$24,100$ and that annual cash expenditures will be $$19,165.$ Daniel uses straight$-$line depreciation. The software, computer, and printer will have a useful life of $5$ years. The system will have a $$205$ salvage value at the end of its $5-$year useful life.

$($a$)$

$($b$)$

Calculate the accounting rate of return of the system.

Accounting rate of return