Sayer Tool Co. is considering investing in specialized equipment costing $650,000. The equipment has a useful life of five years and a residual value of $62.000. Deprecation is calculated using the straight-ine method. The expected net cash inflows from the investment are given below $203,000 Year 1 2 160,000 3 164,000 4 101,000 5 122.000 $750.000 What is the accounting rate of retum on the investment? (Round your answer to two decimal places) OA. 11.02% OB. 9.97% OC. 9.1% OD. 4.55%