please help asap

112. Belmont corp is considering the Purchase of a new piece of caniement. The cost savings from the equionent would result in an annual increase in net income after tax of $260,000. the cauipment will have an inital cost of $1,000,ood and have an 8 year life. If then is no salvoon value of the equipment, what is the accounting rate of retum? - 26.0% 21.0% 18.5% 52.0%