Efrat Aviation is considering a new project with an initial cost of $200,000. The equipment will be depreciated on a straight-line basis to a zero book value over the four-year life of the project. The projected net income for each year is $19,900, $20,800, $24,600, and $16,800, respectively. What is the average accounting return? Multiple Choice 10.26% 15.39% 20.53% 21.99%