The following relates to a proposed equipment purchase: Cost Salvage value Estimated useful life Annual net cash flows Depreciation method $ 163,000 $ 5,000 4 years $ 47,100 Straight-line The annual average investment amount used to calculate the accounting rate of return is: The annual average investment amount used to calculate the accounting rate of return is: Multiple Choice $81,500 $79,000 $40,750 $84,000 $57,950