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?