A new project has an initial cost (the starting book value) of $205,000. The equipment will be depreciated on a straight-line basis to a zero book value over the five-year life of the project. The projected net income each year is $14,900, $16,300, $19,400, $14,800, and $11,200, respectively. What is the average accounting return? Enter your answer as a percent rounded to 2 decimal places, e.g., 32.16. Do not use the percent (%) sign in your