Osler Company is considering an investment with the following data: Initial cost $200,000 Annual net cash inflows $25,000 Expected life 10 years Salvage value none Depreciation will be taken on a...

Osler Company is considering an investment with the following data:

Initial cost	$200,000
Annual net cash inflows	$25,000
Expected life	10 years
Salvage value	none

Depreciation will be taken on a straight-line basis over the expected life of the investment.
What is the accounting rate of return for the investment?