Evaluate two investment projects using the payback period method. Project A requires an initial investment of $30,000,000 and generates annual cash flows of $8,000,000. Project B requires an initial investment of $40,000,000 and generates annual cash flows of $10,000,000. Determine the payback period for each project.

Project	Initial Investment	Annual Cash Flows	Payback Period
Project A	$30,000,000
Project B	$40,000,000