Jolly Company is considering investing $ 33,000 in a new machine. The machine is expected to last five years and to have a salvage value of $ 8,000. The straight-line method of depreciation is used. Annual after-tax net cash inflow from the machine is expected to be $ 7,500. Calculate the annual depreciation, after-tax net income, average investment, and accounting or unadjusted rate of return.