Q.8 (a) Using the information contained in the table below, calculate the accounting rate of return(ARR), showing all your working for both projects:

Year		Project A	Project B
		(100)	(100)
0		20	35
1		25	35
2		35	30
3		25	15
4		25	10
5		25	10
6		10	-

(b)Explain the advantages and disadvantages of the accounting rate of return(ARR).[ 20 marks