Siesta Manufacturing has asked you to evaluate a capital investment project. The project will require an initial investment of $76,000. The life of the investment is 7 years with a residual value of $1,000. If the project produces net annual cash inflows of 18,000, what is the accounting rate of return? (Round any intermediary calculations and your final answer to two decimal places.) OA. ??. OC. 9.59% 9.40% 4.22% D. 23.68%