Global Toys, 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	$	56,000	$	101,000
1		22,500		24,500
2		29,600		29,500
3		24,500		29,500
4		10,500		239,000

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.)

	Payback period
Project A	years
Project B	years

Which, if either, project(s) should the company accept?