Kara, Incorporated, imposes a payback cutoff of three years for its international investment projects.

Year Cash Flow $($A$)$ Cash Flow $($B$)$

$0$$ $51,000$$ $61,000$

$118,50010,500$

$219,00013,500$

$316,50017,000$

$43,500221,000$

What is the payback period for both projects? $($Do not round intermediate calculations and round your answers to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

Which project should the company accept?

multiple choice

Project A

Project B