Your firm is considering purchasing a machine with the following annual, end-of-year, book investment accounts.

	Purchase Date	Year 1	Year 2	Year 3	Year 4
Gross investment	$59,000	$59,000	$59,000	$59,000	$59,000
Less: Accumulated depreciation	0	14,750	29,500	44,250	59,000
Net investment	$59,000	$44,250	$29,500	14,750	$ 0

The machine generates, on average, $6,200 per year in additional net income.

What is the average accounting return for this machine? (Do not round intermediate calculations. Enter your answer as a percent rounded to 2 decimal places (e.g., 32.16).)