Dartis Company is considering investing in a specialized equipment costing $620,000. The equipment has a useful life of 5 years and a residual value of $66,000. Depreciation is calculated using the straight line method. The expected net cash inflows from the investment are given below. Year 1 $206,000 2 152,000 3 166,000 104,000 5 122,000 $750,000 4 What is the accounting rate of return on the investment? O A. 11.43% OB. 12.65% O c. 5.71% OD. 14.15%