Coquitlam Construction Inc. has recently bought an asset costing $525,000. The asset assumes a useful of 4-year, $90,000 salvage value, and is depreciated on a straight-line method. It is reported that the company posted net income of $15,000, $18,500, $20,000, and $21,000 over the last four years. Calculate the company's average accounting return over the past four years based on the information given above