Fiscus, Inc., imposes a payback cutoff of three years for its international investment projects. Assume the company has the following two projects available. Year Cash Flow (A) Cash Flow (B) 0 $ 110,000 $ 185,000 1 43,000 38,000 2 48,000 44,000 3 24,000 65,000 4 16,000 225,000 a. What is the payback period for each project? (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.) b. Which, if either, of the projects should the company accept?