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 $ 53,000 $ 98,000 1 21,000 23,000 2 27,800 28,000 3 23,000 31,000 4 9,000 242,000 Requirement 1: What is the payback period for each project? (Do not round intermediate calculations. Round your answers to 2 decimal places (e.g., 32.16).) Payback period Project A years Project B years Requirement 2: Should it accept either of them?