Siva, Inc., imposes a payback cutoff of three years for its international investment projects. Year Cash Flow (A) Cash Flow (B) 0 $ 51,000 $ 61,000 1 18,500 10,500 2 19,000 13,500 3 16,500 17,000 4 3,500 221,000 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 B Project A