Crazy Carnival Industries is thinking of purchasing a machine that will produce plastic junkanoo dresses. The machine would be used for five years, would cost $35,000, would have a $5,000 residual value, and would increase annual net cash inflows by $8,800. Crazy Carnival uses the straight-line method of depreciation. Using the above facts and the present value factors below, calculate the accounting rate of return (if necessary, round off and carry to one decimal place)