You open a new investment account on Jan 1 by depositing $187,330. On April 30, the account's value is $232,925 immediately after a $50,000 deposit on that date. On June 30, the account's value is $182,190 immediately after a $39,070 withdrawal on that date. On December 31, the account's value is $208,550, which you fully withdraw on the same date. All of these dates are in the same calendar year, and there are no other deposits or withdrawals during the year. What is the account's effective annual time-weighted rate of return (TWRR)?