Mountain frost is considering a new project with an initial cost of $$285,000.$ The equipment will be depreciated on a straight$-$Iine Dasis to a zero Dook value over the four$-$year life of the project. The projected net income for each year is $$21,600,$$$22,500,$$$24,600,$ and $$18,500,$ respectively. What is the average accounting return?

Multiple Choice

$-7\mathrm{.}65\%$

$11\mathrm{.}47\%$

$14\mathrm{.}02\%$

$15\mathrm{.}30\%$

$16\mathrm{.}39\%$