Zayas, LLC, has identified the following two mutually exclusive projects:

Year	Cash Flow (A)				Cash Flow (B)
0		$	69,000			$	69,000
1			45,000				31,100
2			39,000				35,100
3			25,500				41,000
4			15,800				24,100

a. What is the IRR for each of these projects? (Do not round intermediate calculations and enter your answers as a percent rounded to 2 decimal places, e.g., 32.16.)

	Internal rate of return
Project A	%
Project B	%

If you apply the IRR decision rule, which project should the company accept?