Mountain Frost is considering a new project with an initial cost of $285,000. The equipment will be depreciated on a straight-line basis to a zero book value over the four-year life of the project. The projected net income for each year is $21,600,$22,500,$24,600, and $18,500, respectively. What is the average accounting return? Multiple Choice 11.47% 7.65% 15.30% 14.02% 16.39%