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	$	71,000			$	71,000			$	71,000			$	71,000			$	71,000
Less: Accumulated depreciation		0				17,750				35,500				53,250				71,000
Net investment	$	71,000			$	53,250			$	35,500			$	17,750			$	0

The machine generates, on average, $7,300 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.) AAR %