A coffee shop costs $24,000 to open. The firm expects cash flows of $34,500 at the end of one year and borrows $15,058 to pay for the shop. The risk-free rate is 5% and given the risk, the coffee shop should earn 13.3%. What would be the return to equity holders if the actual cash flows are $38,184? Input your answer as a percentage and round your final answer to two decimal places. (i.e., 0.102345 = 10.23% ==> type 10.23).