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

Year	Cash Flow (A)				Cash Flow (B)
0	$	65,000			$	75,000
1		25,500				17,500
2		33,000				20,500
3		23,500				31,000
4		10,500				235,000

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