Transcribed image text: Before a balanced Scorecard can be developed, managers must Outilize SMART measures. O understand the lagging and leading indicators that affect operations. O utilize a performance dashboard to develop operational goals. O be clear about the strategy they are trying to achieve. Blossom Company is considering a purchase of equipment that costs $78400. The equipment has a 7-year life and no salvage value. Blossom uses straight-line depreciation. The equipment has a payback period of 4 years. The accounting rate of return is closest to O 25.0%. 0 39.3%. O 10.7%. O 3.6%