Sunshine Oil Co. must make a choice between two investments: Wishful Thinking at a cost of $275,000 or Gotta be Kidding at a cost of $350,000. Given the following information, calculate the accounting rate of return. (Round percentage answer to two decimal places and include %.) Which investment should Sunshine choose?

Year	Net Income Wishful Thinking	Net Income Gotta be Kidding
1	$18,000	$20,000
2	$25,000	$20,000
3	$22,500	$20,000
4	$20,000	$20,000
5	$18,000	$20,000
6	$15,000	$20,000
Total	$118,500	$120,000

Calculate ARR for Wishful Thinking (round to two decimal places and include %):

Calculate ARR for Gotta be Kidding (round to two decimal places and include %):

Based on ARR, which investment should Shunshine choose, Wishful Thinking or Gotta be Kidding?: