The following information is available on the financial accounts of ABC Corporation.

	2009
EBITDA	?
Depreciation	?
Interest	?

	2008	2009
Trade Capital	?	?
Short-Term Debt	?	?
Net Fixed Assets	?	?
Equity	5,500	?
Invested Capital	?	?

NOTES: "Equity" represents the sum of all of the accounting equity accounts (that is, share-capital plus retained earnings). You can presume that depreciation for tax and for financial statement purposes is the same, and therefore, there is no deferred income tax or future income tax liability in this problem (i.e., capital cost allowance is the same as financial statement depreciation).

ABC repaid $325 of their short-term debt during 2009. The increase in ABCs Net Fixed Assets from year-end 2008 to year-end 2009 was $425. The increase in ABCs Trade Capital from year-end 2008 to year-end 2009 was $190. ABC paid dividends to shareholders of $25 during 2009. ABC sold new shares to new shareholders in the amount of $75 during 2009. ABC's tax rate is 40%.

Required: What is ABCs 2009 Rate of Return on Equity using beginning of period book equity?