Project a has cash flows of –$74,900, $18,400, $26,300, and $57,100 for years 0 to 3, respectively. project b has cash flows of –$79,000, $18,400, $22,700, and $51,500 for years 0 to 3, respectively. both projects are independent, have multiple non cash expenses, and use straight-line depreciation to a zero balance over the project's life. neither project has any salvage value. both projects have a required accounting return of 11.5 percent. should you accept or reject these projects based on the average accounting return