ABC Corp. invests $500,000 this year in a five-year project. The investment will have the salvage value of $55,000. The performance of the project over the five-year span was as follows:

At Year 1, the project had $250,000 in revenues, $85,000 in costs of goods sold, $32,000 in other operating expenses, and $20,000 in interest payments. The tax rate was 20%.

At Year 2, the project had $260,000 in revenues, $95,000 in costs of goods sold, $30,000 in other operating expenses, and $20,000 in interest payments. The tax rate was 20%.

At Year 3, the project had $270,000 in revenues, $97,000 in costs of goods sold, $33,000 in other operating expenses, and $20,000 in interest payments. The tax rate was 19%.

At Year 4, the project had $280,000 in revenues, $96,000 in costs of goods sold, $35,000 in other operating expenses, and $20,000 in interest payments. The tax rate was 18%.

At Year 5, the project had $295,000 in revenues, $97,000 in costs of goods sold, $36,000 in other operating expenses, and $20,000 in interest payments. The tax rate was 18%. What was the firms average accounting return during the five-year span?

How would your answer change if the investment's salvage value increases to $92,000?