W 9. StuartCo is now considering two independent projects utilizing the internal rate of return technique. Project A has an initial investment of $120,000 and cash inflows at the end of each of the next four years of $40,000. Project B has an initial investment of $80,000 and cash inflows at the end of each of the next five years of $25,000. (3 marks) (a) Which projects should be accepted if the cost of capital is 15%? (b) Which projects should be accepted if the cost of capital is 10%