A firm evaluates all of its projects by applying the IRR rule. Year Cash Flow 0 –$ 154,000 1 62,000 2 77,000 3 61,000 What is the project's IRR? (Do not round intermediate calculations and enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.) Internal rate of return 13.15 % If the required return is 13 percent, should the firm accept the project?