Evaluate the R&D expenditure of three well-known companies:

Company	Year	R&D Expenditure (in millions)
Google	2023	$20,000
	2022	$18,500
	2021	$17,000
Apple	2023	$16,500
	2022	$15,000
	2021	$14,200
Microsoft	2023	$19,200
	2022	$17,800
	2021	$16,700

Requirements:

• Calculate the average annual R&D expenditure for each company.
• Identify the company with the highest R&D expenditure in the most recent year.
• Discuss the importance of R&D investment for innovation and competitiveness.