Ocean Corporation is considering investing in specialized equipment costing $260,000. The equipment has a useful life of 5 years and a residual value of $15,000. Depreciation is calculated using the straight-line method. The expected net cash inflows from the investment are: $55,000 Year 1 $80,000 Year 2 Year 3 $120,000 Year 4 $45,000 $30,000 Year 5 Total cash inflows $330,000 Ocean Corporation's required rate of return on investments is 20%. What is the accounting rate of return on the investment? 18.85% 05.15% . 6.54% 25.38%