Mosbius Design Co. is considering purchasing a new equipment. It has four alternatives. Equipment A and B cost RM120,000 each. Equipment C and D cost RM100,000 each. They require that the return from the equipment should earn at least 12% p.a. The following is the expected cash flow generated from each of the equipment. Year Equipment Equipment Equipment Equipment A B D 1 30,000 40,000 30,000 25,000 2 25,000 37,500 25,000 25,000 3 28,000 35,000 20,000 24,000 4 23,000 32,500 (5,000) (7,000) 5 20,000 30,000 28,000 25,000 6 23,000 15,000 21,000 23,000 7 (10,000) (12,000) 18,000 21,000 8 40,000 30,000 20,000 19,000 9 35,000 25,000 12,000 16,000 10 33,000 15,000 10,000 14,000 ) (i) For each of the equipment, find the (A) Accounting Rate of Return. (B) Discounted Payback Period (round up to the nearest years). Internal Rate of Return. (C) (ii) Comment on your findings from part (b)(i)