What is the cash payback for each project and which one is more advantageous?

We are considering investing in the following 2 different modes of transportation to take clients on scenic tours of the Midwest: Project A: Prop Plane Project B: Helicopter $368,000 5 years Cost Life Residual Value Rate of return $368,000 5 Years $0 12% $0 12% Expected Returns Year 1 Year 2 Year 3 Year 4 Year 5 Income 61,400 51,400 36,400 26,400 (3,600) Cash Flow 135,000 125,000 110,000 100,000 70,000 Income 34,400 34,400 34,400 34,400 34,400 Cash Flow 108,000 108,000 108,000 108,000 108,000