Siva, Inc., imposes a payback cutoff of three years for its international investment projects.

Year Cash Flow (A) Cash Flow (B) 0 $ 69,000 $ 79,000 1 27,500 19,500 2 37,000 22,500 3 25,500 35,000 4 12,500 239,000 What is the payback period for both projects? (Round your answers to 2 decimal places, e.g., 32.16.) Payback period Project A years Project B years Which project should the company accept? Project A Project B