Muller's investment appraisal committee have worked out the Net Cash flows in the working shown below. Additional details of the project are also given below. Additional Information The cost of the machine is 123,750.00 with a residual value of 2,750 Muller prefer the straight-line method as a method of depreciation For capital investment projects ABC Ltd uses a discount rate of 10% and 20% for their IRR calculations. Muller use a template for their calculations and this can be found on the link below; Capital Budgeting Template (click to download) Muller's investment appraisal committee have worked out the Net Cash flows in the working shown below. Additional details of the project are also given below. Additional Information The cost of the machine is 123,750.00 with a residual value of 2,750 Muller prefer the straight-line method as a method of depreciation For capital investment projects ABC Ltd uses a discount rate of 10% and 20% for their IRR calculations. Muller use a template for their calculations and this can be found on the link below; Capital Budgeting Template (click to download) Calculate the annual depreciation and the Accounting Rate of Return (ARR) of the machine. Annual Depreciation= ARR= answer to the nearest whole number with no % sign