please do both, only need answer

The Nolensville Bread Company wants to buy a new brand machine that costs $375,000. The equipment will be depreciated on a straight-line basis to a zero book value over the four-year life of the project. The projected net income for the four years is $15.400. $28,300,$22,300, and $22,500. What is the average accounting rate of return? Convert to a percentage and round to one place past the decimal point. What is the IRR of the following set of cash flows? Round to two Dlaces nast the rlecimal nnimt and enter the number below