Kara, Incorporated, 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 $ 46,000 $ 91,000 1 17,500 19,500 2 23,600 24,500 3 19,500 34,500 4 5,500 249,000 What is the payback period for each project? Note: Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16. Which, if either, of the projects should the company accept?