An auto repair company needs a new machine that will check for defective sensors. The machine has an initial investment of $212,000. Incremental revenues, including cost savings, are $121,000, and incremental expenses, including depreciation, are $59,000. There is no salvage value. What is the accounting rate of return (ARR)? [HINT: enter your answer as a percentage and round to 2 decimal places, but do not use the "%" sign, just enter the number, for instance if your answer calculates as 0.3125 = 31.25%, the enter "31.25" as your answer.]