Barber and Atkins are partners in an accounting firm and share net income and loss equally. Barber's beginning partnership capital balance for the current year is $127,000, and Atkins' beginning partnership capital balance for the current year is $228,000. The partnership had net income of $313,000 for the year. Barber withdrew $38,000 during the year and Atkins withdrew $117,000. What is Barber's return on equity?