QUESTION 18 5 points A company is evaluating three possible investments. Each uses the straight-line method of depreciation. Following information is provided by the company: Project A Project B Project C Investment $228,000 $52,000 $228,000 Residual value 0 10,000 34,000 Net cash flows. Year 1 56,000 24,000 86,000 Year 2 56,000 15,000 56,000 Year 3 56,000 11,000 66,000 Year 4 56,000 8,000 26,000 Year 5 56,000 0 0 What is the accounting rate of return for Project B? (Round your answer to two decimal places.) O 20.84% 9,82% O 12.90% 12.22%