A property's annual equity NOI in Years $1$ and $2$ is $$414,000$ and $$523,620.$ It was just purchased for $$38,000,000$ with a a $$30,400,000$ mortgage. The mortgage balance at the end of second year will be $$29,300,000.$ What is the equity yield assuming the property is sold for $$39,500,000$ at the end of the second year