coffee shop costs $24,000 to open. The firm expects cash flows of $34,500 at the end of one year and borrows $10,171 to pay for the shop. The risk-free rate is 5% and given the risk, the coffee shop should earn 16.0%. What would be the return to equity holders if the actual cash flows are $36,073? Input your answer as a percentage and round your final answer to two decimal places