Shelley Company uses the Accounting Rate of Return to help in making capital investment decisions. They give you the following information about the purchase of a new plant. The plant, a depreciable asset, has a 10-year life, will cost $2,000,000 with zero salvage value. Cash Revenues minus Cash Expenses Years 1-3 $100,000 each year Years 4-7 $200,000 each year Years 8-10 $400,000 each year The Accounting Rate of Return for the plant will be: 26% O 20% O 46% 1.5% O 13%