Williams Corporation is considering investing in specialized equipment costing $220,000. The equipment has a useful life of 5 years and a residual value of $20,000 Depreciation is calculated using the straight-line method. The expected net cash inflows from the investment are Year 1 Year 2 Year 3 $60,000 $90,000 $110,000 Year 4 Year 5 Total cash inflows $40,000 $25,000 $325,000 Williams Corporation's required rate of return on investments is 14% What is the accounting rate of return on the investment? OA. 11.36% OB. 18.18% OC. 7.69% OD. 29.55% CO