Please provide a break down to help me better understand.

Juniper Corporation is considering two alternative investment proposals with the following data: Proposal X Proposal Y Investment $810,000 $489,000 Useful life 8 years 8 years Estimated annual net cash inflows for 8 years $150,000 $96,000 Residual value $19,000 Depreciation method Straight - line Straight - line Required rate of return 12% 11% What is the accounting rate of return for Proposal Y? (Round any intermediary calculations to the nearest dollar, and round your final answer to t hundredth of a percent, X.XX%) . . . O A. 7.13% O B. 12 50% O C. 19.63% O D. 6.31%