Nelson Corp Is considering the purchase of a new plece of equipment. The cost savings from the equlpment would result In an annual Increase In cash flow of $131,100. The equipment will have an Initial cost of $520,000 and have a 5 year llfe. If the salvage value of the equipment is estimated to be $170,000, what Is the accounting rate of return? Ignore Income taxes. o 26.88% O 11.75% O 25.21% o 9.25%