At year-end 2525, Stockholder's Equity is $2,700 and there are 150 common shares outstanding. For 2526, sales should equal $12,960 , the net profit margin (= net income sales) is 6.90%, the payout ratio (=dividends net income) is 30%, and no shares are issued or repurchased. If the equity price-to-book ratio at year-end 2525 is 1.35, and it moves to 1.20 at year-end 2526, what is the shareholder's annual rate of return for 2526