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

Statement of Comprehensive Income Statement of Financial Position

Sales $ $14,300$ Current assets $ $11,400$ Debt $ $15,900$

Costs $10,300$ Fixed assets $27,500$ Equity $23,000$

Taxable income $ $4,000$ Total $ $38,900$ Total $ $38,900$

Taxes $(40\%)1,600$

Net income $ $2,400$

Assets and costs are proportional to sales. Debt and equity are not. Burnaby maintains a constant $25\%$ 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