With the below data find de Cost of Equity for Mis Zeta Ltd$.$ The risk$-$free rate is considered to be $7\%$ and the Market Premium is $20\mathrm{.}786\%$

S&P $500$

$0\mathrm{.}00009$

$0\mathrm{.}00028$

$0\mathrm{.}01527$

$0\mathrm{.}01819$

$0\mathrm{.}00546$

$0\mathrm{.}02589$

$0\mathrm{.}03141$

$0\mathrm{.}01581$

ZETA Ltd

$0\mathrm{.}00491$

$0\mathrm{.}01975$

$0\mathrm{.}00242$

$0\mathrm{.}00242$

$0\mathrm{.}00726$

$0\mathrm{.}00721$

$0\mathrm{.}00242$

$0\mathrm{.}00485$