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	$ 54,000	$ 99,000
1	21,500	23,500
2	28,400	28,500
3	23,500	30,500
4	9,500	241,000

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?