Scott Smith just bought a new StreamLink machine which will be depreciated on a straight-line basis to a book value of $83,000 at the end of its four-year life. During the first two years, the net income associated with the machine is expected to be $16,200 and $18,550, respectively. During the last two years, the net income associated with the equipment is expected to be $24,300 and $16,100, respectively. What is the average-accounting return associated with the StreamLink machine? Please note that Scott paid $199,000 for the machine.

• 14.28%

• 18.88%

• 13.32%

• 7.55%

• 16.58%