The management of Han Corporation is considering purchasing equipment that would increase sales revenues by $279,000 per year and cash operating expenses by $229,000 per year. The equipment would cost $210,000, have no salvage value and a 6 year life, resulting in $35,000 annual depreciation. The simple rate of return on the investment is closest to (Ignore income taxes.):

	a.	4.2%
	b.	7.1%
	c.	23.8%
	d.	14.0%