Dartis Company is considering investing in a specialized equipment costing $630,000. The equipment has a useful life of 5 years and a residual value of $64,000. Depreciation is calculated using the straight line method. The expected net cash inflows from the investment are given below Year 1 $201,000 155,000 161,000 105,000 98,000 $720,000 What is the accounting rate of return on the investment? 2 3 4 5 O A 4.449 B 10.889 C 8.88% OD. 9.78%