The Post Company is considering investing in two alternative projects: Investment Useful life (years) Estimated annual net cash inflows for useful life Residual value Depreciation method Required rate of return What is the accounting rate of return for Project 1? Project 1 $400,000 5 $130,000 $25,000 Straight-line 9% Project 2 $230,000 5 $55,000 $14,000 Straight-line 8% A. 32.5% B. 13.75% C. 26.25% D. 51.25%