Stenson, Inc., imposes a payback cutoff of three years for its international investment projects. Assume the company has the following two projects available.

Year Cash Flow A Cash Flow B

$0$$ $53,000$$ $98,000$

$121,00023,000$

$227,80028,000$

$323,00031,000$

$49,000242,000$

What is the payback period for each project? $($Do not round intermediate calculations and round your answers to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

Which$$if either$$project$$s$$should the company accept$$