Evaluate the R&D investment of three top companies over the past three years:

Company	Year	R&D Expenditure (in millions)
Amazon	2023	$30,000
	2022	$28,500
	2021	$26,800
Apple	2023	$25,000
	2022	$23,500
	2021	$22,200
Microsoft	2023	$28,000
	2022	$26,500
	2021	$24,800

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.