7 Horn Company is considering the purchase of a new machine for $128,000. The machine would replace an old piece of equipment that costs $41,860 per year to operate. The new machine would cost $16,140 per year to operate. The old machine currently in use can be sold for $6,000 if Horn Company purchases the new machine. The new machine would have a life of ten years with a $5,000 salvage value. Calculate the accounting rate of return on the new machine. Enter your answer as a whole number (i.e., 29). Do not enter your answer as a decimal (i.e., .29) or as a percentage (i.e., 29%)