Project A requires a $315,000 initial investment for new machinery with a five-year life and a salvage value of $36,500. Project A is expected to yield annual income of $29,900 per year and net cash flow of $78,750 per year for the next five years. Compute Project A's accounting rate of return. A company is considering investing in a new machine that requires an initial investment of $60,949. The machine will generate annual net cash flows of $25,376 for the next three years. What is the internal rate of return of this machine? (PV of $1, FV of $1, PVA of $1, and FVA of \$1) (Use appropriate factor(s) from the tables provided.)