The most recent financial statements for Burnaby Co$.$ are shown here:

Statement of Comprehensive Income Statement of Financial Position

Sales $ $14,600$ Current assets $ $12,300$ Debt $ $16,800$

Costs $8,600$ Fixed assets $29,750$ Equity $25,250$

Taxable income $ $6,000$ Total $ $42,050$ Total $ $42,050$

Taxes $(40\%)2,400$

Net income $ $3,600$

Assets and costs are proportional to sales. Debt and equity are not. Burnaby maintains a constant $40\%$ dividend payout ratio. No external equity financing is possible.

What is the internal growth rate? $($Do not round intermediate calculations and round your final answer to $2$ decimal places.$)$

Internal growth rate