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

Year	Cash Flow (A)				Cash Flow (B)
0	$	63,000			$	73,000
1		24,500				16,500
2		31,000				19,500
3		22,500				29,000
4		9,500				233,000

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? A or B?