carpathian mountains company is considering investing in specialized equipment costing $250,000. the equipment has a useful life of 5 years and a residual value of $20,000. depreciation is calculated using the straight-line method. the expected net cash inflows from the investment are: year 1 $60,000 year 2 $90,000 year 3 $110,000 year 4 $40,000 year 5 $25,000 total cash inflows $325,000 landrum corporation's required rate of return on investments is 14%. what is the accounting rate of return on the investment?