Dartis Company is considering investing in a specialized equipment costing $640,000. The equipment has a useful life of 5 years and a residual value of $67,000. Depreciation is calculated using the straight-line method. The expected net cash inflows from the investment are given below. Year 1 mt $203,000 155,000 163,000 96,000 73,000 $690,000 What is the accounting rate of return on the investment? O A. 7.31% OB. 6.62% OC. 8.17% OD. 3.31%