please answer with all calculations and formulas used. thank you

You're trying to determine whether to expand your business by building a new manufacturing plant. The plant has an installation cost of $14 million, which will be depreciated straight-line to zero over its four-year life. If the plant has projected net income of $1,858,500, $1,911,800, $1,880,200, and $1,333,700 over these four years, what is the project's average accounting return (AAR)? (Round the final answer to 2 decimal places.) (omit % sign). For the toolbar, press ALT+F10 (PC) or ALT+FN+F10 (Mac)